G.S.R. Notification:
The Central Government, exercising powers under sub-rule (4B) of rule 8 of the CGST Rules, 2017, issues a notification to amend a previous notification (No. 27/2022-Central Tax).
Nature of Amendment:
The amendment specifically targets the provisions related to a particular aspect, seeking to substitute the words "provisions of" with "proviso to."
Effective Date:
The amendment is deemed to have come into force from December 26, 2022, providing clarity on its retrospective applicability.
Recommendation of the Council:
The amendment is made based on the recommendations of the GST Council, indicating a collaborative decision-making process.
Clarification in Language:
By substituting the specified words, the amendment aims to provide clarity and precision to the language used in the concerned rule.
Intent of the Amendment:
The substitution suggests a nuanced change, possibly addressing a specific condition or exception within the rule, as indicated by the use of "proviso to."
Role of Alok Kumar:
Alok Kumar, serving as the Director, is the official signatory of the notification, underscoring the official authority behind the amendment.
Publication Details:
The original notification (No. 27/2022-Central Tax) and its amendment were both published in the Gazette of India, Extraordinary, emphasizing the official channel of communication for such legal changes.