Amendment to the rules for central goods and services tax (“CGST”), 2021
October 8, 2021
Our September newsletter highlights various notifications that have been issued by the CBIC as well as important case alerts related to Tax.
Eight amendment rules for Central Goods and Services Tax (“CGST”), 2021 have been introduced by the Central Board of Indirect Taxes and Customs (“CBIC”). In another key alert Aadhaar authentication was made mandatory for filing refund claims and applications for revocation of cancellation of registration. CBIC notifies the manner of issue of duty credit for goods exported under the Refund of Duties and Taxes on Exported Products (“RoDTEP”) Scheme Customs (N.T.). Another important notification made by CBIC, CGST Rate on various services will be in effect from 1 October 2021.
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