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Particulars

Amended Rules

1

Deemed revocation of suspended registration upon furnishing of all pending return

2^nd Proviso inserted to Rule 21A(4)

2

Meaning of “aggregate value of exempt supplies” for rule 42 or 43 amended

Clause (d) insetered to Explanation 1 to Rule 43

3

Declaration on invoice

Clause (s) inserted in rule 46

4

Deposits of the amount of erroneous refund

Subrule (4B) inserted to Rule 86

5

GST may be paid through UPI or IMPS mode

Clause (ia) and (ib) inserted in Rule 87(3)

6

Transfer of available balance in electronic cash ledger to distinct person

Sub rule 14 inserted in Rule 87

7

Interest to be paid on late payment of GST only through electronic cash ledger

New rule 88B inserted

8

Amendments in refund procedure

Rule 89

9

Rule 95A omitted

Rule 95A

10

Amendments in refund of IGST paid on goods exported

Rule 96