The Part 1 of Article on captioned topic revolved around various flaws in Second Proviso to Section 16(2) of the CGST Act & also highlighted how corresponding Rule 37 was a procedural failure in its execution. Recently, vide Notification No. 19/2022-Central Tax dated September 28, 2022 and Notification No. 26/2022-Central Tax dated December 26, 2022, the Government made certain amendments in Rule 37 of the CGST Rules with an intention to cure the defect in procedural aspect. These amendments have raised new absurdities. In this article, the Authors have made an attempt to highlight said tainted spots in amended Rule 37.

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NITYA I Article I Payment to vendor A mandatory condition for availing ITC Multiple absurdities Part 2 I 116