Recent amendments in the GST Rules, and clarifications
issued by CBIC pursuant to the 48th GST Council meeting
The 48th GST Council meeting was held on 17th December 2022 wherein, various recommendations were made for changes
in GST law and procedure, and for providing clarification on various aspects. Pursuant to the GST Council meeting, the
Central Government has issued notifications 26/2022 and 27/2022 – Central Tax dated December 26, 2022, to implement
the changes recommended with regard to the GST Rules. Furthermore, the Central Board of Indirect Taxes and Customs
(‘CBIC’) has issued Circulars bearing no. from 183/15/2022-GST to 188/20/2022-GST dated December 27, 2022, providing
clarification on various issues. This alert contains a gist of the notifications and circulars so issued:
