Notification under sub-rule (4B) of rule 8 of CGST Rules, 2017- NOTIFICATION No. 27/2022-Central Tax
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.
