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 and the State of Puducherry.
[F. No. CBIC-20001/2/2022-GST]
ALOK KUMAR, Director