Section 16 4 Of Cgst Act Amendment 2024 Notification Pdf. A new rule, rule 47a, has been inserted, mandating that in cases where a registered person is required to issue an invoice under the reverse charge mechanism (rcm) (i.e., under section 9(3) or 9(4) of the cgst act),. The cbic, through circular no.

A new rule, rule 47a, has been inserted, mandating that in cases where a registered person is required to issue an invoice under the reverse charge mechanism (rcm) (i.e., under section 9(3) or 9(4) of the cgst act),. The cbic, through circular no.