This Notification has been rescinded vide:- Notification No. 13/2024-Central Tax Dated 10.07.2024

[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
(Amendment History)

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 1[proviso to] [helldodold[provisions of]helldod] 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] [helldodold[State of Gujarat 2[and the State of Puducherry]]helldod].

[F. No. CBIC-20001/2/2022-GST]
(Alok Kumar) Director

 

 


 

1. Substituted Vide :- Notification No. 05/2023-Central Tax dt. 31.03.2023  (w.e.f. 26.12.2022)

2. Inserted Vide:- Notification No. 31/2023-Central Tax dt. 31.07.2023

3. Substituted Vide :- Notification No. 54/2023- Central Tax dt. 17.11.2023

AMENDMENT HISTORY

CGST NOTIFICATION NO. & DATE

EFFECT OF NOTIFICATION

RELATED NOTIFICATION NO. & DATE

RELATED NOTIFICATION NO. & DATE

 RELATED NOTIFICATION NO. & DATE
27/2022- Central Tax ,Dt. 26.12.2022 Seeks to specify 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. Notification No. 31/2023- Central Tax Dt. 31.07.2023 Seeks to amend Notification No 27/2022 CT to specify that 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 Puducherry.

Notification No. 54/2023- Central Tax Dt. 17.11.2023 Seeks to amend Notification No 27/2022 CT to specify that proviso to sub-rule (4A) of rule 8 of the said rules shall not apply in all the States and Union territories except the States of Andhra Pradesh, Gujarat and Puducherry

Notification No. 13/2024-Central Tax Dated 10.07.2024 Seeks to rescinds the Notification No.27/2022-Central Tax, dated 26th December, 2022