CBIC rescinds GST Notification No. 20/2018-Central Tax dated 28th March, 2018 vide Notification No. 20/2022–Central Tax | Dated: 28th September, 2022
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 20/2022–Central Tax | Dated: 28th September, 2022
G.S.R. 735(E).—In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations on the Council, hereby rescinds the notification of the Government of India, Ministry of Finance (Department of Revenue), No.20/2018-Central Tax, dated the 28th March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section(i), vide number G.S.R. 309 (E), dated the 28th March, 2018, with effect from the 1st day of October, 2022, except as respects things done or omitted to be done before such rescission.
[F.No.CBIC-20013/1/2022-GST]
RAJEEV RANJAN, Under Secy.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
CORRIGENDUM
New Delhi, the 29th September, 2022
G.S.R. 740(E).—In the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 20/2022-Central Tax, dated the 28th September, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 735 (E), dated the 28th September, 2022,:
- at page 5, in line 33, for the figure “2018”, read “2018, with effect from the 1st day of October, 2022”.
[F. No. CBIC-20013/1/2022-GST]
RAJEEV RANJAN, Under Secy.
