Seeks to make fourth amendment (2022) to CGST Rules with effect from 01.12.2022

G.S.R... (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: —…