Notification No. 27/2022- Central Tax, New Delhi, the 26th December, 2022
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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)
Director.......