Circular No.ES/47/2022-23 6th July, 2022
To: Members of the Council
Sub: CBIC makes amendments (First Amendment, 2022) to the CGST Rules, 2017
CBIC has issued Notification No. 14/2022 – Central Tax dated 5th July, 2022 by making amendments in the CGST Rules, 2017.
These rules may be called the Central Goods and Services Tax (Amendment) Rules, 2022 and shall come into force on the date of their publication in the Official Gazette.
Members may kindly make a note of the above