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Notification No. 12/2022-Central Tax [N10-WTN]

As at 7 September 2026. In force from 5 July 2022.

Dates: made 5 July 2022; in force 5 July 2022; ceased none recorded. Gazette: Gazette of India, EXTRAORDINARY, Part II, Section 3, Sub-section (i), dated 5th July, 2022. Band A.

Cite: Notification No. 12/2022-Central Tax [N10-WTN]. Machine: N10-WTN.

In exercise of the powers conferred by section 128 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 further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 73/2017–Central Tax, dated the 29th December, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 1600(E), dated the 29th December, 2017, namely :– In the said notification, in the sixth proviso, for the figures, letters and words ―30 th day of June, 2022‖, the figures, letters and words ―28thday of July, 2022‖ shall be substituted.

Made under

Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council". Names section 128 of the Central Goods and Services Tax Act, 2017 [S10-ABS]. Vires verified.

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Notification No. 12/2022-Central Tax [N10-WTN]