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I am writing to draw your kind attention to the insertion of new Rule 47A in CGST Rules, 2017 with effect from the 1st day of November, 2024, made by the CGST (Second Amendment) Rules, 2024 notified vide Notification no. 20/2024 - Central Tax. The bare text of which is extracted below for your easy
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About the Author

Chartered Accountant

Shivam Agrawal is a Chartered Accountant and AMU alumnus with a short but rich work experience in Indirect Taxation w.r.t. GST Implementation, GST Advisory Compliance management and filing of GST refunds. He is a keen learner actively involved in learning intricacies of Indirect tax and allied corporate laws includin ... Read more


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