New Twists in a Twisted Tale – An executive takeaway of 10th amendment in CGST Rules
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- By Chetan Kulasri
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- Last Updated on 25 February, 2026
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Manoj Sharma – [2022] 134 taxmann.com 9 (Article)
The year 2022 is commencing with the 10th amendment in CGST Rules introduced vide Notification No. 40/2021 –Central Tax on 29.12.2021 to effect the procedural changes to implement certain major amendments notified vide Notification No. 39/2021-Central Tax Dated December 21, 2021. In this article, the author has analysed and summarized the major changes incorporated by the CBIC under GST provisions.
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