Geographical Inclusion:
The Central Government, acting on Council recommendations, expands the jurisdiction of the recent GST rule changes.
Incorporating Puducherry:
Notably, the State of Puducherry is now included, alongside the State of Gujarat, under the amended notification.
Rule 8 Amendment:
The amendment pertains to sub-rule (4B) of rule 8 of the Central Goods and Services Tax Rules, 2017.
Government Notification:
The revised notification, No. 27/2022-Central Tax, dated 26th December 2022, witnesses this strategic expansion.
Directive Impact:
The insertion of Puducherry reflects the government's commitment to uniform GST regulations across diverse territories.
Administrative Update:
Aimed at fostering consistency, this administrative update aligns with the evolving landscape of India's tax framework.
Effective Date:
The amendment, effective from its publication on 26th December 2022, reinforces the collaborative efforts to streamline tax administration.