This article includes the following key pointers:
- Introduction
- Rule 9. Verification of the application and approval
- Rule 10A. Details of bank account on the common portal
- Rule 21A. Suspension of registration
- 23. Revocation of cancellation of registration
- 25. Physical verification of business premises in certain cases
- Rule 43. Reversal of ITC for exempt goods: (Applicable from 1/10/2023)
- Rule 46. Tax invoice
- Rule 59. Form and manner of furnishing details of outward supplies
- Rule 64. Form and manner of submission of return by persons providing OIDAR services
- Rule 138F. Information to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills thereof
Read more at: https://taxguru.in/goods-and-service-tax/analysis-central-goods-services-tax-second-amendment-rules-2023.html