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Taxation Central Ministry of Finance Central Goods and Services Tax Act, 2017

Central Goods and Services Tax (Amendment) Rules, 2022

05-Jul-2022 | No. 14/2022 - Central Tax

Central Government has notified Central Goods and Services Tax (Amendment) Rules, 2022. Rule 21A has been amended to provide that where the registration has been suspended under sub-rule (2A) for contravention of the provisions contained in Section 29 (2)(b)(c) and the registration has not already been cancelled by the proper officer under Rule 22, the suspension of registration shall be deemed to be revoked upon the furnishing of all the pending returns. Explanation 1 to Rule 43 has been amended to provide that the value of the supply of Duty Credit Scrips shall not be included for the purpose of reversal of common credits.

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