Important changes notified by the CBIC vide Notification no. 35/2021 dated 24.09.2021

> Vide an insertion of Rule 10B, Aadhaar authentication will be mandatory for filing refund application and revocation for registration with e

ffect from the date as may be notified.

> Registered persons are not to be allowed to furnish GSTR-1 if GSTR-3B has not been furnished for the preceding month. It is applicable w.e.f 01.01.2022. Currently, this restriction applies after non-filing of GSTR-3B for preceding two months.

> W.e.f 01.10.2021, Form GST ITC-04 shall be filed on half yearly basis for registered persons whose aggregate turnover during the immediately preceding financial year exceeds 5 crore rupees and on yearly basis for registered persons whose aggregate turnover in preceding financial year is upto 5 crores rupees.

Download notification : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-35-central-tax-english-2021.pdf