Central Goods and Services Tax (Fifth Amendment) Rules, 2022

Notification No. 26/2022 – Central Tax [G.S.R.902(E)/F. NO. CBIC-20001/2/2022-GST], Dated 26-12-2022

In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017, the Central Government, on the recommendations of the Council, has further amended the Central Goods and Services Tax Rules, 2017. Here’s a summary of the key amendments: