The Central Board of Indirect Taxes and Customs (CBIC) on September 29, 2022 has issued amendment to Notification No. 20/2022-Central Tax dated September 28, 2022 which rescinds notification No. 20/2018-Central Tax, dated March 28, 2018 which further states “specified persons is the class of persons who shall make an application for refund of tax paid by it on inward supplies of goods or services or both, to the jurisdictional tax authority, in such form and manner as specified”
The following has been stated namely: -
• At page 5, in line 33, for the figure “2018”, read “2018, with effect from the 1stday of October, 2022”
[Notification No. CBIC-20013/1/2022-GST]
