Notification No. 20/2022
Date: September 28, 2022
Subject: Rescission of special procedure notified under Section 148 of the CGST Act.
Description:
This notification rescinds Notification No. 20/2018–Central Tax, which prescribed a special procedure under Section 148. The rescission takes effect immediately. However, actions taken or omitted before such rescission remain protected. This marks discontinuation of the earlier special compliance framework.