[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 1[proviso to] sub-rule (4A) of rule 8 of the said rules shall not apply in all the States and Union territories except the 3[States of Andhra Pradesh, Gujarat and Puducherry.] 

 

 

 

 [F. No. CBIC-20001/2/2022-GST]

 

 

(Alok Kumar)

Director

 

 

Notes: 

 

Sr. No.

Change

Notification No.

Applicability date

Particulars of change

Remarks

1

Substituted

05/2023 – Central Tax dated March 31, 2023

December 26, 2022

Before it was read as "provisions of"

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2

Inserted

31/2023 – Central Tax dated July 31, 2023

July 31, 2023

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3

Substituted

54/2023 – Central Tax dated November 17, 2023

November 17, 2023

Before it was read as- State of Gujarat 2[and the State of Puducherry].

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