The amendments to the CGST Act as proposed in the Union Budget 2022 have now been notified by CBIC, to be effective from October 01, 2022. Consequential amendments to the CGST Rules have also been made w.e.f. October 01, 2022. The Notification Nos. 18 to 20/2022- Central Tax all dated September 28, 2022 can be accessed here.
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