| Sl No. | Rule No. | Change related to | Changes | Effective Date |
| 1 | 10A | Furnishing of bank account after registration within 45 days of registration | i) The bank account should be in the name of Registered person and obtained by giving PAN of the Registered person. Ii) In case of Proprietor, PAN should be linked with Aadhar | 24-09-2021 |
| 2 | 10B | New rule inserted related to Aadhar Authentication of existing registered persons | Aadhar authentication needs to be done by authorised signatories of (Proprietor/Partner/Kartha/Director/Trustee etc.)existing registered person in order to be eligible for the following: 1. Filing Revocation of Cancellation of Registration in form GST-REG 21; 2. Filing RFD-1 for claiming refund; and 3. Claiming IGST refund of tax paid on export under rule 96. In case aadhar in not alloted, copy of Aadhar Enrolment ID slip and anyone of Bank Statement/Voters’ ID/Passport/Driving Licence to be submitted and aadhar authentication needs to be completed in 30 days of allotment of aadhar. | 24-09-2021 |
| 3 | 23 | Revocation of Cancellation – Reference to Rule 10B | For submitting revocation of cancellation, Rule 10B to be complied by the assessee before filing application of revocation. | 24-09-2021 |
| 4 | 45 | ITC on goods send to job worker – To give effect of the change in periodicity of filing Form GST ITC-04 for assessees having turnover less than Rs.5 Crore and above Rs.5 Crore | Filing of GST ITC-04 For assessees having aggregate turnover 1. Above Rs.5 Crores – File return Half-yearly 2. Less than Rs.5 Crore – File return annually | 24-09-2021 |
| 5 | 59 | GSTR-1: Default in filing GSTR-3B – Not allowed to file GSTR-1 if defaulted in preceding 2 months. | The GSTR-3B default is reduced to one month | 01-01-2022 |
| 6 | 89 (1) | Application of refund of Tax etc – Reference to Rule 10B | For filing GST RFD-1, Rule 10B needs to be complied | 24-09-2021 |
| 7 | 89 | New Rule inserted related to time limit for claiming refund of tax paid as intrastate tax subsequently assessed as Interstate Tax | The refund should be claimed within 2 years from the date of payment of interstate tax by filing Form RFD-1. For cases pending before this rule, 2 years from the date the rule become effective. | 24-09-2021 |
| 8 | 96 | Refund of IGST on goods exported our of India | Reference to Rule 10B | 24-09-2021 |
| 9 | 96C | New Rule – Bank Account for Credit of Refund | Bank account should be in the name of application and obtained on his PAN. In case of proprietorship, PAN and Aadhar needs to be linked. | 24-09-2021 |
Karthik & Sunil 