New Delhi, the 1 st August, 2022

 

G.S.R.....(E).– In exercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods and Services

Tax Rules, 2017, the Government, on the recommendations of the Council, hereby makes the following further

amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue),

No. 13/2020 – Central Tax, dated the 21st March, 2020, published in the Gazette of India, Extraordinary, Part II,

Section 3, Sub-section (i) vide number G.S.R. 196(E), dated 21st March, 2020, namely:-

 

In the said notification, in the first paragraph, with effect from the 1 st day of October, 2022, for the words

“twenty crore rupees”, the words “ten crore rupees” shall be substituted.

 

[F. No. CBIC-20021/2/2022-GST]

 

(Rajeev Ranjan)

 

Under Secretary

 

Note: The principal notification No. 13/2020 – Central Tax, dated the 21st March, 2020 was published in the

Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 196(E), dated the 21st

March, 2020 and was last amended vide notification No. 01/2022-Central Tax, dated the 24th February, 2022,

published vide number G.S.R. 159(E), dated the 24th February, 2022.