In exice of the power conferred by Sec 64 of CGST Act 2017, The CG recomendation of the council hereby make the followings
rule further to amened the Central Goods and Service Tax Rule,2017.
1. Short Title and commencement
> These rule may be called the central Goods and Service Tax (Fourth Amendment) Rule 2022
> They shall come Into force with effect form 1st December'2022.
For Detail - Refer attachemnet