Change from ‘Order’ to ‘Intimation’ in Rule 142(3) of the CGST Rules

The CBIC vide Notification No. 52/2023 dated October 26, 2023, has issued Central Goods and Services Tax (Fourth Amendment) Rules, 2023 to further amend the Central Goods and Services Tax Rules, 2017 (“the CGST Rules”) making amendments in Rule 142 of the CGST, Rules.In Rule 142, sub-rule (3) of the CGST Rules, the words “proper officer shall issue an order”, shall be substituted with the words “proper officer shall issue an intimation”

 

Notification - https://egazette.gov.in/WriteReadData/2023/249702.pdf