Circular No. ES/CIR/105/2022-23 17th November, 2022
To: Members of the Council
Sub : Amendments (Third Amendment, 2022) to the CGST Rules, 2017.
Dear Member,
CBIC has issued Notification No. 22//2022 – Central Tax dated 15th November, 2022 regarding 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
Thanking you,
Yours faithfully,
S. BALARAJU
EXECUTIVE DIRECTOR