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NOTIFICATION NO. 12/2024 – CENTRAL TAX, DATED 10-07-2024

July 12, 2024

CBIC issued Central Goods and Services Tax (Amendment) Rules, 2024
Editorial Note : The CBIC has issued notification to notify Central Goods and Services Tax (Amendment) Rules, 2024 as per the recommendations of GST Council. The changes include insertion of new Form GSTR-1A, amendment to Rule 88B to provide no interest liability on amount deposited upto due date of filing GSTR-3B and debited from Cash Ledger while filing return, exemption from GSTR-9 upto turnover of 2 crores etc.

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