## Report on Central Goods and Services Tax (CGST) Amendments, September 2022
**1. Executive Summary:**
This report analyzes amendments to the Central Goods and Services Tax (CGST) Rules, 2017, as notified on September 28, 2022, via Notification No. 19/2022-Central Tax and No. 20/2022-Central Tax. These amendments, effective October 1, 2022 (with noted exceptions), primarily focus on modifying existing rules related to input tax credit (ITC), return filing, and certain procedural aspects. Key changes include revisions to Rule 36, Rule 37, and Rule 89 concerning ITC availment, reversal, and refund claims, respectively. Furthermore, several forms, including GSTR-2 and GSTR-3, have been omitted, and Rule 20/2022/Central Tax is rescinded.
**2. Introduction:**
This report aims to provide a detailed overview of the amendments introduced to the Central Goods and Services Tax (CGST) Rules, 2017, based on the official notification issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs on September 28, 2022. This analysis is strictly confined to the content of the provided policy text.
**3. Policy Overview:**
* This report focuses on **amendments** to the existing Central Goods and Services Tax Rules, 2017.
* **Core Objective(s):** Based on the provided text, the core objectives appear to be:
* Streamlining the process of availing and reversing input tax credit (ITC).
* Simplifying return filing procedures.
* Updating certain procedural rules to enhance clarity and efficiency in tax administration.
**4. Background and Rationale:**
The amendments appear to address operational challenges and potential ambiguities within the existing CGST Rules, 2017. Specifically, the modifications related to ITC seem geared towards improving compliance and ensuring accurate reflection of transactions. The removal of certain forms suggests an effort to simplify the return filing process. Rule 20/2022-Central Tax is rescinded. The rationale for these specific changes is to refine the existing framework and address issues encountered during implementation.
**5. Key Provisions / Changes:**
The following are the key changes introduced by the amendments, as extracted from the provided text:
* **Rule 21:** A registered person who is required to file returns under subsection 1 of section 39 for each month or part thereof, has not furnished returns for a continuous period of six months; or
* A registered person who is required to file return under proviso to subsection 1 of section 39 for each quarter or part thereof, has not furnished returns for a continuous period of two tax periods;
* **Rule 36 (Input Tax Credit):**
* The requirement to furnish information from FORM GSTR-2 in subrule 2 is removed. This simplifies the process of availing ITC.
* In subrule 4, clause b, the words, input tax credit in respect of shall be inserted
* **Rule 37 (Reversal of Input Tax Credit):**
* Subrules 1 and 2 are substituted, revising the conditions and procedures for reversing ITC when payment to the supplier is not made within 180 days. The new subrule 1 mandates paying an amount equal to the input tax credit availed, along with interest. Subrule 2 allows for re-availing the credit upon subsequent payment.
* Subrule 3 is omitted.
* **Rule 38:**
* In clause a, in subclause ii, the word, letters and figure, in FORM GSTR2 shall be omitted;
* In clause c, for the words, letters and figure, and shall be furnished in FORM GSTR2, the words, letters and figure, and the balance amount of input tax credit shall be reversed in FORM GSTR3B shall be substituted;
* Clause d shall be omitted.
* **Rule 42:**
* In subrule 1, in clause g, the words, letters and figure, at the invoice level in FORM GSTR2 and shall be omitted;
* **Rule 43:**
* In subrule 1, the words, letters and figure, FORM GSTR2 and at both the places where they occur, shall be omitted;
* **Rule 60:**
* In subrule 7, for the words autodrafted, the words autogenerated shall be substituted;
* **Rules 69, 70, 71, 72, 73, 74, 75, 76, 77 and 79 are omitted.**
* **Rule 83:**
* In subrule 8, in clause a, the words and inward shall be omitted;
* **Rule 85:**
* In subrule 2, a in clause b, for the words said person;, the words said person; or shall be substituted;
* Clause c shall be omitted;
* **Rule 89 (Refunds):**
* Subrule 1 is amended to include claiming refund of any balance in the electronic cash ledger in accordance with the provisions of subsection 6 of section 49 or.
* The first proviso is omitted.
* Changes are made to the second and third provisos.
* **Rule 96:**
* In subrule 3, for the words, letters and figures, FORM GSTR3 or FORM GSTR 3B, as the case may be, the letters and figure, FORM GSTR3B shall be substituted;
* **Forms:**
* FORM GSTR1A, FORM GSTR2 and FORM GSTR3 are omitted.
* **FORM GST PCT05:**
* In PartA, in the table, against Sr. No.1, under the heading List of Activities, the words, and inward, shall be omitted.
* **Rescinding Notification:**
* Notification No. 20/2018-Central Tax, dated March 28, 2018, is rescinded, except for actions already taken.
**6. Target Audience and Stakeholders:**
Based on the text, the direct target audience and stakeholders include:
* Registered persons under the CGST Act, particularly those availing input tax credit.
* Taxpayers required to file GSTR-3B returns.
* Taxpayers claiming refunds.
* Tax authorities responsible for administering the CGST Act.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:** The Central Board of Indirect Taxes and Customs (CBIC) and the GST Council are the primary bodies involved in implementing these amendments.
* **Timelines/Procedures:**
* The amendments are generally effective from October 1, 2022.
* Specific procedures related to ITC reversal and re-availment are outlined in the amended Rule 37, including timelines and forms to be used (GSTR-3B).
* The omission of certain forms necessitates adjustments to existing return filing processes.
**8. Expected Outcomes / Impact of Changes:**
The intended outcomes of these amendments likely include:
* **Simplified ITC Process:** The removal of FORM GSTR-2 and other related changes aim to streamline the ITC availment and reversal processes.
* **Improved Compliance:** Revisions to Rule 37 on ITC reversal are expected to enhance compliance with payment timelines and ensure accurate reporting.
* **Efficient Tax Administration:** The omission of redundant forms and the clarification of procedures should contribute to more efficient tax administration.
**9. Conclusion:**
The amendments to the Central Goods and Services Tax (CGST) Rules, 2017, introduced on September 28, 2022, represent a set of targeted revisions designed to streamline processes, enhance compliance, and improve overall efficiency within the GST framework. The key changes focus on input tax credit, return filing, and procedural clarity. Registered persons and tax professionals should carefully review these amendments to ensure compliance and optimal utilization of the revised rules.
Key Entities Referenced
New Delhi: Place of publication of the notification.
Central Goods and Services Tax Act, 2017: A tax law in India.
Central Goods and Services Tax Rules, 2017: Rules pertaining to the Central Goods and Services Tax Act, 2017.
Central Goods and Services Tax Second Amendment Rules, 2022: Amendment rules to the Central Goods and Services Tax Rules, 2017.
FORM GSTR2: A form related to the Goods and Services Tax (GST) in India.
FORM GSTR3B: A form related to the Goods and Services Tax (GST) in India.
FORM GSTR1A: A form related to the Goods and Services Tax (GST) in India.
FORM GSTR3: A form related to the Goods and Services Tax (GST) in India.
FORM GST PCT05: A form related to the Goods and Services Tax (GST) in India.
Council: Council which recommends the rules related to Goods and Services Tax (GST).
Ministry of Finance Department of Revenue: The ministry and department of the Government of India.
Central Board of Indirect Taxes and Customs: A government organization in India.
Rajeev Ranjan: Under Secretary.
Government of India Press, Ring Road, Mayapuri, New Delhi110064: Address of the printing press.
Controller of Publications, Delhi110054: Publisher of the Gazette of India.
रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
xxxGIDHxxx
सी.जी.-डी.एxलx.x-GअID.-E2xx8x0 92022-239191
CG-DL-E-28092022-239191
ऄसाधारण
EXTRAORDINARY
भाग II—खण् ड 3—ईप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 653] नइ ददल्ली, बुधिार, जसतम्ब र 28, 2022/अजश्ि न 6, 1944
No. 653] NEW DELHI, WEDNESDAY, SEPTEMBER 28, 2022/ ASVINA 6, 1944
जित्त मत्रं ालय
(राजस्ट्ि जिभाग)
(केन्दर ीय ऄप्रत्य क्ष कर और सीमा िल्ु क बोड)ड
ऄजधसचू ना
नइ ददल् ली, 28 जसतम्बर, 2022
स.ं 19/2022 केन्द रीय कर
सा.का.जन. 734(ऄ).—केंरीय सरकार, केंरीय माल और सेिा कर ऄजधजनयम, 2017 (2017 का 12) की धारा
164 द्वारा प्रदत्त िजियों का प्रयोग करत े हुए, पररषद की जसफ़ाररिों पर, केंरीय माल और सेिा कर जनयम, 2017 का
और संिोधन करन े के जलए जनम्नजलजखत जनयम बनाती ह,ै ऄथाडत् :-
1. संजक्षप्त नाम और प्रारंभ.- (1) आन जनयमों का संजक्षप्त नाम केंरीय माल और सेिा कर (दसू रा संिोधन) जनयम,
2022 ह ै।
(2) आन जनयमों म ेंऄन्दयथा ईपबजं धत के जसिाय, ये 1 ऄक्त ूबर, 2022 स े प्रभािी होंग े ।
2. केंरीय माल और सेिा कर जनयम, 2017, (जजसे आसम ें आसके बाद ईि जनयम कहा गया ह)ै म,ें जनयम 21 म,ें
खंड (छ) के बाद, जनम्नजलजखत खंड ऄतः स्ट्थाजपत दकए जाएंग,े ऄथाडत्:
"(ज) पंजीकृत व्यजि होन े के कारण प्रत्येक माह या ईसके भाग के जलए धारा 39 की ईपधारा (1) के तहत ररटन ड
दाजखल करन े की अिश्यकता ह ैऔर लगातार छह महीन े की ऄिजध के जलए ररटन ड प्रस्ट्तुत नहीं की ह;ै
6514 GI/2022 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(झ) पंजीकृत व्यजि होने के कारण प्रत्येक जतमाही या ईसके भाग के जलए धारा 39 की ईपधारा (1) के प्रािधान
के तहत ररटन ड दाजखल करन े की अिश्यकता ह ै और दो कर ऄिजध के जनरंतर समय के जलए ररटन ड प्रस्ट्तुत नहीं
दकया ह।ै ";
3. ईि जनयमों के जनयम 36 म,ें-
(क) ईप-जनयम (2) म,ें िब्दों, ऄक्षरों और ऄंक, " और ईक्त दस्ट्त ािेज म ें यथा ऄतं र्विष्ट सुसंगत सूचना ऐस े
व्यजि द्वारा प्ररूप जीएसटीअर-2 म ेंदी गइ ह ैं" का लोप दकया जाएगा;
(ख) ईप-जनयम (4) म,ें खंड (ख) म,ें "ऐसे आन्दिॉआसेस या डेजबट नोट्स" िब्दों के बाद, "जजनके आनपुट टैक्स
क्रेजडट" िब्द ऄतः स्ट्थाजपत दकए जाएंग;े
4. ईि जनयमों के जनयम 37 म,ें-
(क) ईपजनयम (1) और (2) के स्ट्थान पर जनम्नजलजखत ईपजनयम प्रजतस्ट्थाजपत दकए जाएगं ,े ऄथाडत्:-
"(1) कोइ पंजीकृत व्यजि, जो माल या सेिा या दोनों की दकसी अिक प्रदाय पर आनपुट कर प्रत् यय का
ईपभोग करता ह,ै ईन अपूर्वतयों के ऄलािा जजन पर कर ररिसड चाज ड के अधार पर दये ह,ै लेदकन ईसके
अपूर्वतकताड को धारा 16 की ईपधारा (2) के दसू रे परंतुक म ें जिजनर्ददष् ट समय-सीमा के भीतर भुगतान करन े
म ें जिफल रहता ह,ै तो िह ईस पर संदेय कर सजहत बीजक के जारी दकए जाने की तारीख स े एक सौ ऄस्ट् सी
ददन की ऄिजध के ठीक पश् चात् िाली कर ऄिजध म,ें ऐसी अपूर्वत के संबंध में प्राप्त आनपटु टैक्स क्रेजडट के
बराबर राजि का भुगतान धारा 50 के तहत ईस पर दये ब्याज के साथ प्ररूप जीएसटीअर-3B म ें करेगा :
परंतु ईक् त ऄजधजनयम की ऄनसु ूची 1 म ें यथाजिजनर्ददष् ट प्रजतफल के जबना की गइ प्रदाय का मूल् य, धारा 16
की ईपधारा (1) के दसू रे परंतुक के प्रयोजनों के जलए संदत् त दकया गया समझा जाएगा:
परन्दत ु यह और की धारा 15 की ईपधारा (2) के खंड (ख) के ईपबंधों के ऄनुसार जोड़ी गइ दकसी रकम के मुद्द े
प्रदायो के मल्ू य को धारा 16 की ईपधारा (2) के दसू रे परन्दतुक के प्रयोजनों के जलए संदत्त दकया गया समझा
जायेगा।;
(2) जहां ईि पंजीकृत व्यजि बाद म ें आस तरह की अपूर्वत के मूल्य की राजि का भुगतान ईसके अपूर्वतकता ड
को दये कर के साथ करता ह,ै िह ईप-जनयम (1) म ें जनर्ददष्ट आनपुट टैक्स क्रेजडट का पुनः लाभ ईठाने का
हकदार होगा। ";
(ख) ईप-जनयम (3) का लोप कर ददया जाएगा;
5. ईि जनयमों के जनयम 38 म,ें-
(क) खंड (क) म,ें ईप-खंड (ii) म,ें िब्द, ऄक्षरों और ऄंक, "प्ररूप जीएसटीअर -2 में" का लोप कर ददया जाएगा;
(ख) खंड (ग) म,ें िब्दों, ऄक्षरों और ऄंक के जलए, "और प्ररूप जीएसटीअर -2 म ें प्रस्ट्तुत दकया जाएगा", िब्दों,
ऄक्षरों और ऄंक, "और आनपुट टैक्स क्रेजडट की िेष राजि प्ररूप जीएसटीअर-3ख म ें ईत्क्रजमत कर दी
जाएगी” को प्रजतस्ट्थाजपत दकया जाएगा;
(ग) खंड (घ) का लोप कर ददया जाएगा;
6. ईि जनयमों के जनयम 42 म,ें ईप-जनयम (1) म,ें खंड (छ) म,ें िब्दों, ऄक्षरों और ऄंक, " प्ररूप जीएसटीअर -2
म ें बीजक स्ट्तर पर और" का लोप दकया जाएगा;
7. ईि जनयमों के जनयम 43 म,ें ईप-जनयम (1) म,ें िब्दों, ऄक्षरों और ऄंक, "प्ररूप जीएसटीअर-2 और" दोनों
स्ट्थानों पर जहा ं िे अते ह,ैं का लोप दकया जाएगा;
8. ईि जनयमों के जनयम 60 म,ें ईप-जनयम (7) म,ें "स्ट्ित: तैयार" िब्दों के स्ट्थान पर, "स्ट्ितः जजनत" िब्दों को
प्रजतस्ट्थाजपत दकया जाएगा;
9. ईि जनयमों के जनयम 69, 70, 71, 72, 73, 74, 75, 76, 77 और 79 का लोप दकया जाएगा;[भाग II—खण् ड 3(i)] भारत का राजपत्र : ऄसाधारण 3
10. ईि जनयमों के जनयम 83 म,ें ईप-जनयम (8) म,ें खंड (क) म,ें "और अिक" िब्दों का लोप दकया जाएगा;
11. ईि जनयमों के जनयम 85 म,ें ईप-जनयम (2) म,ें खंड (ग) का लोप दकया जाएगा;
12. ईि जनयमों के जनयम 89 के ईपजनयम (1) म,ें -
(क) िब्दों " कोइ व्यजि, जो " के बाद, िब्द, कोष्ठक और ऄंक " धारा 49 की ईप-धारा (6) के प्रािधानों के
ऄनुसार आलेक्रॉजनक नकद खाता बही म ें दकसी भी िेष राजि का, या " को ऄतः स्ट्थाजपत दकया जाएगा;
(ख) पहले परंतुक का लोप दकया जाएगा;
(ग) दसू रे परंतुक म,ें "परंतु यह और भी” िब्दों के स्ट्थान पर, िब्दों “परंत”ु को प्रजतस्ट्थाजपत दकया जाएगा;
(घ) तीसरे परंतुक म,ें "परन्दत ु यह भी” िब्दों के स्ट्थान पर, िब्दों “परन्दतु यह और भी” को प्रजतस्ट्थाजपत दकया
जाएगा;
13. ईि जनयमों के जनयम 96 म,ें ईपजनयम (3) में िब्दों, ऄक्षरों और ऄंकों " प्ररूप जीएसटीअर-3 या प्ररूप
जीएसटीअर-3ख, जैसा भी मामला हो" के स्ट्थान पर, ऄक्षरों और ऄंक, " प्ररूप जीएसटीअर-3ख” को प्रजतस्ट्थाजपत दकया
जाएगा;
14. ईि जनयमों के प्ररूप जीएसटीअर-1क, प्ररूप जीएसटीअर-2 और प्ररूप जीएसटीअर-3 का लोप दकया
जाएगा;
15. ईि जनयमों के प्ररूप जीएसटी पीसीटी-05 म,ें भाग-क म,ें ताजलका म,ें क्रमांक 1 के सामन,े "गजतजिजधयों की
सूची" िीषडक के तहत, िब्दों "और अिक" का लोप दकया जाएगा।
[फा.स.ं सीबीअइसी-20013/1/2022-जीएसटी]
राजीि रंजन, ऄिर सजचि
रटप्प ण: मलू जनयम भारत के राजपत्र, ऄसाधारण, के भाग II , खण्ड 3 ईपखण्ड (i) म ें ऄजधसूचना स.ं 3/2017-केन्दरीय कर,
तारीख 19 जून, 2017 द्वारा सांख्य सा.का.जन. 610(ऄ) तारीख 19 जून, 2017 प्रकाजित दकया गया था और
आसम ें ऄंजतम संिोधन भारत के राजपत्र, ऄसाधारण, के भाग II , खण्ड 3 ईपखण्ड (i) म ें प्रकाजित ऄजधसूचना स.ं
14/2022-केन्दरीय कर, तारीख 5 जुलाइ, 2022 द्वारा सांख्य सा.का.जन. 517(ऄ), तारीख 5 जुलाइ, 2022 द्वारा
दकय े गए थे।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 28th September, 2022
No. 19/2022–Central Tax
G.S.R. 734(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 (Second
Amendment) Rules, 2022.
(2) Save as otherwise provided in these rules, they shall come into force with effect from the 1st day of October, 2022.
2. In the Central Goods and Services Tax Rules, 2017 (herein after referred to as the said rules), in rule 21, after clause
(g), the following clauses shall be inserted, namely:-
―(h) being a registered person required to file return under subsection (1) of section 39 for each month or part
thereof, has not furnished returns for a continuous period of six months;4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(i) being a registered person required to file return under proviso to subsection (1) of section 39 for each
quarter or part thereof, has not furnished returns for a continuous period of two tax periods.‖;
3. In rule 36 of the said rules,–
(a) in sub-rule (2), the words, letters and figure, ―, and the relevant information, as contained in the said
document, is furnished in FORM GSTR-2 by such person‖ shall be omitted;
(b) in sub-rule (4), in clause (b), after the words, ―the details of‖, the words, ―input tax credit in respect of‖
shall be inserted;
4. In rule 37 of the said rules,–
(a) for sub-rules (1) and (2), the following sub-rules shall be substituted, namely:-
―(1) A registered person, who has availed of input tax credit on any inward supply of goods or services
or both, other than the supplies on which tax is payable on reverse charge basis, but fails to pay to the
supplier thereof, the amount towards the value of such supply along with the tax payable thereon, within
the time limit specified in the second proviso to sub-section(2) of section 16, shall pay an amount equal
to the input tax credit availed in respect of such supply along with interest payable thereon under section
50, while furnishing the return in FORM GSTR-3B for the tax period immediately following the period
of one hundred and eighty days from the date of the issue of the invoice:
Provided that the value of supplies made without consideration as specified in Schedule I of the said
Act shall be deemed to have been paid for the purposes of the second proviso to sub-section (2)
of section 16:
Provided further that the value of supplies on account of any amount added in accordance with the
provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the
purposes of the second proviso to sub-section (2) of section 16.;
(2) Where the said registered person subsequently makes the payment of the amount towards the value of
such supply along with tax payable thereon to the supplier thereof, he shall be entitled to re-avail the
input tax credit referred to in sub-rule (1).‖;
(b) sub-rule (3) shall be omitted;
5. In rule 38 of the said rules,–
(a) in clause (a), in sub-clause (ii), the word, letters and figure, ―in FORM GSTR-2‖ shall be omitted;
(b) in clause (c), for the words, letters and figure, ―and shall be furnished in FORM GSTR-2‖, the words,
letters and figure, ― and the balance amount of input tax credit shall be reversed in FORM GSTR-3B‖
shall be substituted;
(c) clause (d) shall be omitted;
6. In rule 42 of the said rules, in sub-rule (1), in clause (g), the words, letters and figure, ―at the invoice level in FORM
GSTR-2 and‖ shall be omitted;
7. In rule 43 of the said rules, in sub-rule (1), the words, letters and figure, ―FORM GSTR-2 and‖ at both the places
where they occur, shall be omitted;
8. In rule 60 of the said rules, in sub-rule (7), for the words ―auto-drafted‖, the words ―auto-generated‖ shall be
substituted;
9. rules 69, 70, 71, 72, 73, 74, 75, 76, 77 and 79 of the said rules shall be omitted;
10. In rule 83 of the said rules, in sub-rule (8), in clause (a), the words ―and inward‖ shall be omitted;
11. In rule 85 of the said rules, in sub-rule (2), –
(a) in clause (b), for the words ―said person;‖, the words ―said person; or‖ shall be substituted;
(b) clause (c) shall be omitted;
12. In rule 89, of the said rules, in sub-rule (1), –
(a) after the words ― claiming refund of‖, the words, brackets and figures ―any balance in the electronic cash
ledger in accordance with the provisions of sub-section (6) of section 49 or‖ shall be inserted;
(b) the first proviso shall be omitted;
(c) in the second proviso, for the words ―Provided further that‖, the words ―Provided that‖ shall be
substituted;[भाग II—खण् ड 3(i)] भारत का राजपत्र : ऄसाधारण 5
(d) in the third proviso, for the words ―Provided also that‖, the words ―Provided further that‖ shall be
substituted;
13. In rule 96 of the said rules, in sub-rule (3), for the words, letters and figures, ―FORM GSTR-3 or FORM GSTR-
3B, as the case may be‖, the letters and figure, ―FORM GSTR-3B‖ shall be substituted;
14. FORM GSTR-1A, FORM GSTR-2 and FORM GSTR-3 of the said rules shall be omitted;
15. In FORM GST PCT-05 of the said rules, in Part-A, in the table, against Sr. No.1, under the heading ―List of
Activities‖, the words, ―and inward‖, shall be omitted.
[F.No.CBIC-20013/1/2022-GST]
RAJEEV RANJAN, Under Secy.
Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)
vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R. 610(E),
dated the 19th June, 2017 and were last amended vide notification No. 14/2022 - Central Tax, dated the 5th July,
2022 vide number G.S.R. 517(E), dated the 5th July, 2022.
ऄजधसचू ना
नइ ददल् ली, 28 जसतम्बर, 2022
स.ं 20/2022 केन्द रीय कर
सा.का.जन. 735(ऄ).—केंरीय माल एि ं सेिा कर ऄजधजनयम, 2017 (2017 का 12) की धारा 148 के द्वारा
प्रदत्त िजक्त यों का प्रयोग करत े हुए, केंर सरकार, आस बात स े संतुष्ट होत े हुए दक ऐसा करना जनजहत म ें अिश्यक ह,ै और
जीएसटी पररषद ् की जसफाररिों के अधार पर भारत सरकार, जित्त मंत्रालय (राजस्ट्ि जिभाग) की ऄजधसूचना
संख्या 20/2020 केंरीय कर ददनांक 28 माच ड 2018 जजसे सा.का.जन. 309(ऄ) ददनाकं 28 माच ड 2018 द्वारा प्रकाजित
दकया गया था, को ईन बातों के जसिाए ऄजधक्रान्दत करत े हुए, जजन्दह ें ऐसे जिखण्डन स े पूिड दकया गया ह ै या करने का लोप
दकया गया ह,ै को जिखजण्डत करती ह।ै
[फा.सं. सीबीअइसी-20013/1/2022-जीएसटी
राजीि रंजन, ऄिर सजचि
NOTIFICATION
New Delhi, the 28th September, 2022
No. 20 /2022–Central Tax
G.S.R. 735(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, except as respects things done or omitted to be done before such rescission.
[F.No.CBIC-20013/1/2022-GST]
RAJEEV RANJAN, Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.