Provisions of Sub-rule (4A) of Rule 8 CGST Rules, 2017 shall not apply in all the States and Union territories except the State of Gujarat

Rule 8(4B)

[Notification No. 27/2022- Central Tax dated 26 December 2022]

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]