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The Central Government specifies that the provisions of sub-rule (4A) of rule 8 of the Central Goods and Services Tax Rules, 2017 do not apply in all States and Union territories except the State of Gujarat. The Central Board of Indirect Taxes and Customs issues this notification under sub-rule (4B) of rule 8 of the Central Goods and Services Tax Rules, 2017.
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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION No. 27/2022- Central Tax
New Delhi, the 26th December, 2022
G.S.R. ……(E).— In pursuance of the powers conferred by sub-rule (4B) of rule 8 of the Central Goods and Services Tax Rules, 2017, the Central Government, on the recommendations of the Council, hereby specifies that the provisions of sub-rule (4A) of rule 8 of the said rules shall not apply in all the States and Union territories except the State of Gujarat.
[F. No. CBIC-20001/2/2022-GST]
(Alok Kumar) Director
