CGST (Fifth Amendment) Rules, 2022 : Notification No 26/2022 – Central Tax
MINISTRY OF FINANCE
(Department Of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 26th December, 2022
No. 26/2022 – Central Tax
G.S.R. 902(E).—In exercise of the powers conferred by section 164 of the Central Goods and Services Tax
Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following
rules further to amend the Central Goods and Services Tax Rules, 2017, namely: —
1. Short title and commencement.— (1) These rules may be called the Central Goods and Services Tax (Fifth
Amendment) Rules, 2022.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the
Official Gazette.
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