The Central Board of Indirect Taxes and Customs (CBIC) notified the CGST (Second Amendment) Rules, 2023 on August 4, 2023. The rules were notified in order to implement the recommendations of the 50th GST Council Meeting held on July 11, 2023.
Official copy of the notification has been mentioned below
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 38/2023 - Central Tax
New Delhi, the 4th August, 2023
G.S.R…(E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: —
1. Short title and commencement. -
(1) These rules may be called the Central Goods and Services Tax (Second Amendment) Rules, 2023.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said
rules), in rule 9, in sub-rule (1), in the proviso, in the longline, the words "in the presence of
the said person" shall be omitted.
3. In the said rules, in rule 10A, for the portion beginning with the words and figure "as soon as may be, but not later than forty-five days" and ending with the words "in order to comply with any other provision" the following shall be substituted, namely:-
"within a period of thirty days from the date of grant of registration, or before furnishing the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using invoice furnishing facility, whichever is earlier, furnish information with respect to details of bank account on the common portal".
To view/download the complete notification, find the attached file
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