Notification No. 38/2023

This article includes the following key pointers:

1. Introduction
2. Rule 9. Verification of the application and approval
3. Rule 10A. Details of bank account on the common portal
4. Rule 21A. Suspension of registration
5. 23. Revocation of cancellation of registration
6. 25. Physical verification of business premises in certain cases
7. Rule 43. Reversal of ITC for exempt goods: (Applicable from 1/10/2023)
8. Rule 46. Tax invoice
9. Rule 59. Form and manner of furnishing details of outward supplies
10. Rule 64. Form and manner of submission of return by persons providing OIDAR services
11. 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