CBIC Issued Central Goods and Services Tax (Second Amendment) Rules, 2023
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- By Chetan Kulasri
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- Last Updated on 7 August, 2023
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Notification No. 38/2023- Central Tax dated August 4th, 2023
The CBIC has issued notification to issue CGST (Second Amendment) Rules, 2023 for implementation of recommendations of GST Council. The changes include specifying revised time period for furnishing bank details after GST registration on the common portal; extending time for filing application for revocation of cancellation of registration to 90 days; uploading verification report of physical verification of business premises within 15 days on portal and providing manner of dealing with difference in ITC.
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