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. 903 (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]1 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]3.
[F. No. CBIC-20001/2/2022-GST]
(Alok Kumar)
Director
1. Substituted (w.e.f. 26.12.2022 ) vide Notification No. 05/2023–Central Tax, dated 31-03-2023 for, “provisions of”
2. Inserted vide Notification No. 31/2023- Central Tax dated 31-07-2023.
3. Substituted vide Notification No. 54/2023- Central Tax dated 17-11-2023 for State of Gujarat 2[and the State of Puducherry]2
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