Central Goods and Services Tax (Amendment) Rules, 2022.
New Delhi, the 5th July, 2022
No. 14/2022–Central Tax
G.S.R. 517(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,
1. Short title and commencement. -(1) These rules may be called the Central Goods and Services Tax
(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.