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The Central Goods and Services Tax Act, 2017 Notification History
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Body NOTIFICATION No. 27/2022- Central Tax, Dated 26th December, 2022

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 proviso to 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