Notification under sub-rule (4B) of rule 8 of CGST Rules, 2017

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[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 provisions of 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)
Directo

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