NOTIFICATION No. 14/2022 – Central Tax

[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. 14/2022 – Central Tax

New Delhi, the 5th July, 2022

G.S.R… (E). –In exercise of the powers conferred by section 164 of the Central Goods and Services Tax
Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the
following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: —
1. Short title and commencement. -(1) These rules may be called the Central Goods and Services Tax
(Amendment) Rules, 2022.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in
the Official Gazette.

2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule
21A, in sub-rule (4), after the proviso, the following proviso shall be inserted, namely: –
―Provided further that where the registration has been suspended under sub-rule (2A) for
contravention of the provisions contained in clause (b) or clause (c) of sub-section (2) of section 29
and the registration has not already been cancelled by the proper officer under rule 22, the
suspension of registration shall be deemed to be revoked upon furnishing of all the pending
returns.‖;

3. In the said rules, in Explanation 1 to rule 43, after clause (c), the following clause shall be inserted,
namely: –
―(d) the value of supply of Duty Credit Scrips specified in the notification of the Government of
India, Ministry of Finance, Department of Revenue No. 35/2017-Central Tax (Rate), dated the 13th
October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number GSR 1284(E), dated the 13thOctober, 2017.‖;

4. In the said rules, in rule 46, after clause (r), the following clause shall be inserted, namely: –
‗(s) a declaration as below, that invoice is not required to be issued in the manner specified under
sub-rule (4) of rule 48, in all cases where an invoice is issued, other than in the manner so
specified under the said sub-rule (4) of rule 48, by the taxpayer having aggregate turnover in any
preceding financial year from 2017-18 onwards more than the aggregate turnover as notified under
the said sub-rule (4) of rule 48-

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