The Central Government notified the amended rules relating to the Central Goods and Services Tax (CGST).
The amendment inserts a new clause, Rule 96A to the CGST Rules which allows a registered person to claim refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking subject to conditions.
The Notification also amends the rules relating to inspection, search and seizure, demands and recovery.
As per the rules relating to recovery of demands, the department can attach the immovable properties of the assessee. however, the Officers are prohibited from acquiring any interest in the property sold.
It also prohibits the sale of attached property on Sundays or public holidays.
Attachment of debts and shares, properties in the custody of the Courts or Public Officers, interest in partnership etc are permissible subject to the conditions prescribed under the rules.
The Notification also amends the rules for the disposal of proceeds of sale of goods and movable or immovable property.
Read the full text of the Notification below.
