CGST (5th Amendment) Rules, 2022: CBIC Notifications

The CBIC has notified the CGST (5th Amendment) Rules 2022 to make further amendments in the CGST Rules 2017 in line with the recommendations of the GST Council, vide Central Tax Notification 26/2022 dt. 26/12/2022.

CBIC notifies the CGST (5th Amendment) Rules, 2022: CBIC Notification 26/2022

CGST Rules 8, 9, 12, 37, 46, 46A, 59, 87, 89, 108, 109, 138, 161 have been amended and new CGST Rules 8(4B), 37A, 88C, 109C have been inserted. Also GST Forms REG-01, 17, 19, GSTR-1, RFD-01, APL-02, 03, DRC-03, 25 have been amended and New  GST Form DRC-1B has been inserted.

It may be noted that new CGST Rule 8(4A) shall be applicable for the State of Gujarat only, as notified by CBIC vide Central Tax Notification 27/2022 dt. 26/12/2022.

CBIC Central Tax Notification 26/2022 dt. 26/12/2022: CGST (5th Amendment) Rules, 2022

G.S.R. 902(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 (Fifth Amendment) Rules, 2022. (contd.. please refer above attachment)

CBIC Central Tax Notification 27/2022 dt. 26/12/2022: New CGST Rule 8(4A) to apply in Gujarat State only

G.S.R. 903(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.

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  1. Samiksha
    • Kewal Garg

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