The Central Board of Indirect Taxes and Customs (CBIC) has issued a notification to notify Central Goods and Services Tax (Amendment) Rules, 2024, as per the recommendations of the GST Council. The changes include the insertion of new Form GSTR-1A, amendment to Rule 88B to provide no-interest liability on the amount deposited up to the due date of filing GSTR-3B and debited from Cash Ledger while filing a return, etc
