CBIC Updates Rule 142 of CGST Act with New Procedures for Voluntary Tax Payments

Last updated: 12 July 2024


The Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 12/2024 Central Tax dated July 10, 2024, to further amend Rule 142 of the CGST Rules. This amendment, effective from July 10, 2024, specifies the procedures for handling voluntary tax payments made by registered taxp

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