Rule

Sub-rule/Clause

Remark

Rule 21 - Registration to be cancelled in certain cases

(h)

Clause inserted

Rule 21 - Registration to be cancelled in certain cases

(i)

Clause inserted

Rule 36 - Documentary requirements and conditions for claiming input tax credit

(2)

Words omitted

Rule 36 - Documentary requirements and conditions for claiming input tax credit

(4)

Words Inserted

Rule 37 - Reversal of input tax credit in the case of non-payment of consideration

(1)

Sub-rule Substituted

Rule 37 - Reversal of input tax credit in the case of non-payment of consideration

(2)

Sub-rule Substituted

Rule 37 - Reversal of input tax credit in the case of non-payment of consideration

(3)

Sub-rule omitted

Rule 38 - Claim of credit by a banking company or a financial institution

(a)

Words omitted

Rule 38 - Claim of credit by a banking company or a financial institution

(c)

Words Substituted

Rule 38 - Claim of credit by a banking company or a financial institution

(d)

Clause Omitted

Rule 42 - Manner of determination of input tax credit in respect of inputs or input services and reversal thereof

(1)(g)

Words omitted

Rule 43 - Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases

(1)

Words omitted

Rule 60 - Form and manner of furnishing details of inward supplies

(7)

Words Substituted

Rule 69 - Matching of claim of input tax credit

Rules omitted

Rule 70 - Final acceptance of input tax credit and communication thereof

Rules omitted

Rule 71 - Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit

Rules omitted

Rule 72 - Claim of input tax credit on the same invoice more than once

Rules omitted

Rule 73 - Matching of claim of reduction in the output tax liability

Rules omitted

Rule 74 - Final acceptance of reduction in output tax liability and communication thereof

Rules omitted

Rule 75 - Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction

Rules omitted

Rule 76 - Claim of reduction in output tax liability more than once

Rules omitted

Rule 77 - Refund of interest paid on reclaim of reversals

Rules omitted

Rule 79 - Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier

Rules omitted

Rule 83 - Provisions relating to a goods and services tax practitioner

(8)(a)

words omitted

Rule 85 - Electronic Liability Register

(2)(b)

Rules omitted

Rule 85 - Electronic Liability Register

(2)(c)

Clause Omitted

Rule 85 - Electronic Liability Register

(1)

Words Inserted

Rule 89 - Application for refund of tax, interest, penalty, fees or any other amount

(1) 1st Proviso

Proviso omitted

Rule 89 - Application for refund of tax, interest, penalty, fees or any other amount

(1) 2nd Proviso

Words Substituted

Rule 89 - Application for refund of tax, interest, penalty, fees or any other amount

(1) 3rd Proviso

Words Substituted

Rule 96 - Refund of integrated tax paid on goods exported out of India

(3)

Words Substituted