Amendments introduced in CGST Rules based on 45th GST Council Meeting recommendations, and its implications
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- By Chetan Kulasri
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- Last Updated on 24 February, 2026
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Taxmann Indirect Tax Research and Advisory Team
In continuation to decisions taken by the GST Council in its 45th meeting, the Government on September 24, 2021 has notified Central Goods and Services Tax (Eighth Amendment) Rules 2021. These Rules introduced several amendments under the Central Goods and Services Tax (‘CGST’) Rules, 2017 to provide amendment in provisions relating to registration, refund etc.
In this document, Taxmann Indirect Tax Research and Advisory Team has analysed these amendments and discussed their implications on the taxpayers.
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