Govt. issued notifications for decisions taken in 45th GST Council Meeting

Notification No. 35/2021 – Central Tax and Notification No. 36/2021 – Central Tax, Dated September 24, 2021

In pursuance of the 45th GST Council meeting, the Government has amended the CGST Rules, 2017 vide Notification No. 35/2021 – Central Tax, Dated 24th September, 2021. The brief of these amendments are as under-

(a) Aadhaar authentication mandated for persons already registered under the GST law for the purpose of filing revocation of cancellation of registration and for filing refund applications under Rule 89 including refund of IGST paid on export of goods

(b) Bank account furnished on GST portal should be in the name of registered person and is also required to be linked with the PAN. Refund would be granted in such bank account only. For proprietors, linking of Aadhaar with PAN is to be mandated under GST law

(c) Change in the frequency of filing Form GST ITC-04

(d) Restricting filing of GSTR-1 where the GSTR-3B of previous month is not filed

(e) Insertion of specific rules for granting the refund of tax which paid under wrong head

Few specified persons notified under Notification No. 3/2021-Central Tax, dated 23-2-2021 such as Government Departments, PSUs, person who is not a citizen of India, etc. who are already registered under the GST law, are excluded from the requirement of getting Aadhaar Authentication vide Notification No. 35/2021 – Central Tax, Dated 24th September, 2021.

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