Notification No 19/2022 Central Tax
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
New Delhi, the 28th September, 2022
No. 19/2022–Central Tax
G.S.R. 734(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 (Second
Amendment) Rules, 2022.
(2) Save as otherwise provided in these rules, they shall come into force with effect from the 1st day of October, 2022.
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