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India Implements Significant Amendments to CGST Rules for Enhanced Taxpayer Facilitation

  • Indian Ministry of Finance issued Notification No. 20/2024 on 8 October 2024
  • Significant amendments made to Central Goods and Services Tax (CGST) Rules, 2017
  • Removal of IGST refund restrictions for specific cases
  • New time limit for issuing self-invoices established
  • Procedures introduced for benefits under the amnesty scheme
  • Clarification that credit restrictions do not apply to certain notices
  • Changes to come into effect from 1 November 2024 to enhance taxpayer facilitation and streamline GST compliance in India

Source: regfollower.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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