The Central Goods and Services Tax (Amendment) Rules, 2022

The Central Goods and Services Tax (Amendment) Rules, 2022

G.S.R… (E). –In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: —

1. Short title and commencement.-
   (1) These rules may be called the Central Goods and Services Tax (Amendment) Rules, 2022.
   (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
   
2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 21A, in sub-rule (4), after the proviso, the following proviso shall be inserted, namely:
   “Provided further that where the registration has been suspended under sub-rule (2A) for contravention of the provisions contained in clause (b) or clause (c) of sub-section (2) of section 29 and the registration has not already been cancelled by the proper officer under rule 22, the suspension of registration shall be deemed to be revoked upon furnishing of all the pending returns.”;
   
3. In the said rules, in Explanation 1 to rule 43, after clause (c), the following clause shall be inserted, namely:
   “(d) the value of supply of Duty Credit Scrips specified in the notification of the Government of India, Ministry of Finance, Department of Revenue No. 35/2017-Central Tax (Rate), dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1284(E), dated the 13th October, 2017.”;

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