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Notification under sub-rule (4B) of rule 8 of CGST Rules, 2017 – Notification No. 27/2022- Central Tax | Dated: 26.12.2022
MINISTRY OF FINANCE
(Department Of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 27/2022- Central Tax | Dated: 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 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, Director
CBIC notification/Circulars giving effect to Recommendations made by GST Council in its 48th Meeting
| Title | Notification /Circular No. | Date |
| Manner of filing application for GST refund by unregistered persons | Circular No. 188/20/2022-GST | 27/12/2022 |
| Treatment of statutory dues under GST law for taxpayers under IBC | Circular No. 187/19/2022-GST | 27/12/2022 |
| Taxability of No Claim Bonus & applicability of GST e-invoicing | Circular No. 186/18/2022-GST | 27/12/2022 |
| Applicability of section 75(2) of CGST Act, 2017 & its effect on limitation | Circular No. 185/17/2022-GST | 27/12/2022 |
| ITC Entitlement where place of supply is determined under proviso to section 12(8) of IGST Act | Circular No. 184/16/2022-GST | 27/12/2022 |
| Clarification to deal with difference in ITC availed in FORM GSTR-3B | Circular No. 183/15/2022-GST | 27/12/2022 |
| Notification No. 27/2022- Central Tax | Dated: 26.12.2022 | Notification No. 27/2022- Central Tax, [G.S.R. 903(E)] | 26/12/2022 |
| Central Goods and Services Tax (Fifth Amendment) Rules, 2022 | Notification No. 26/2022 – Central Tax, [G.S.R. 902(E).] | 26/12/2022 |
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