The Central Board of Indirect Taxes and Customs (CBIC) on July 10, 2024, rescinded notification number 27/2022-Central Tax, dated December 26, 2022, which specifies that the provisions of sub-rule (4A) of rule 8 of the said rules shall not apply in all the States and Union territories except the State of Gujarat.
[Notification No. 27/2022-Central Tax]