Filing Application for Refund under Sec 55 by Specialised Agencies – Notification 20/2018-Central Tax Rescinded

[Notification No. 20 /2022–Central Tax dated 28 September 2022]

Seeks to rescind Notification No. 20/2018-CT dated 28 March, 2018.

G.S.R.....(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]

 

[Corrigendum dated 29 September, 2022]

G.S.R.....(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]