CBIC amends Notification No. 27/2022-Central Tax, dated 26.12.2022

Last updated: 03 April 2023

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The Central Board of Indirect Taxes and Customs (CBIC) has issued an amendment to Notification No. 27/2022-Central Tax, originally dated 26th December 2022. This amendment, effective from 26th December 2022, involves a minor textual change where the phrase "provisions of" has been replaced with "proviso to" within the original notification. This change is made in pursuance of sub-rule (4B) of rule 8 of the Central Goods and Services Tax Rules, 2017.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATIONNo. 05/2023-Central Tax
New Delhi, dated the31st March, 2023

G.S.R....(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 makes the following amendment in the notification of the Government of India, the Ministry of Finance (Department of Revenue) No. 27/2022-Central Tax, dated the 26thDecember, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),videnumber G.S.R. 903(E), dated the 26thDecember, 2022, namely:-

In the said notification, for the words, “provisions of”, the words “proviso to” shall be substituted.

2.They shall be deemed to have come into force from the 26thday of December,2022.

[F. No. CBIC-20013/1/2023-GST]
(Alok Kumar)
Director

Note: -The principal Notification No. 27/2022-Central Tax, dated the 26thDecember, 2022, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),videnumber G.S.R. 903(E), dated the 26thDecember, 2022.

FAQ :

The amendment replaces the words "provisions of" with "proviso to" in the original Notification No. 27/2022-Central Tax.

The amended notification is No. 05/2023-Central Tax, dated 31st March 2023, which amends Notification No. 27/2022-Central Tax, dated 26th December 2022.

The amendment is deemed to have come into force from the 26th day of December, 2022.

The amendment was made in pursuance of sub-rule (4B) of rule 8 of the Central Goods and Services Tax Rules, 2017.

The amendment was issued by the Central Government, on the recommendations of the Council, through the Central Board of Indirect Taxes and Customs (CBIC).