Amendment in Rule 80 of Central Goods and Services Tax Rules, 2017
Simplified Explanation of Notification No. 2/2024 – Central Tax
Heading: Amendment in Rule 80 of Central Goods and Services Tax Rules, 2017
Purpose of the Notification:This notification introduces amendments to Rule 80 of the Central Goods and Services Tax (CGST) Rules, 2017. These changes are specific to the filing of annual returns and self-certified reconciliation statements for the financial year 2022-23. The amendments primarily affect registered persons in certain districts of Tamil Nadu.
Key Details:
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