Amendment Rules for Central Goods and Services Tax

• The Government of India, Ministry of Finance, Department of Revenue, and Central Board of Indirect Taxes and Customs have issued a notification.
• The notification introduces amendments to the Central Goods and Services Tax Rules, 2017.
• Rule 28 is renumbered and a new sub-rule is inserted regarding the value of supply of services by a supplier to a related person.
• Rule 142 is amended to substitute the words “order” with “intimation”.
• Rule 159 is amended to include a provision for cancellation of registration after one year from the date of issuance of an order.
• FORM GST REG-01 is amended to include “One Person Company” as a clause.
• FORM GST REG-08 is substituted with a new form for cancellation of registration as Tax Deductor at source or Tax Collector at source.
• FORM GSTR-8 is amended to omit serial number 5 and make changes to serial numbers 7 and 9.
• FORM GST PCT-01 is amended to include additional options for enrolment sought.
• FORM GST DRC-22 is amended to include a provision for the order to cease to have effect after the issuance of order in FORM GST DRC-23 or after one year from the date of issuance of the order.

Source: taxinformation.cbic.gov.in

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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