Notification No.: 20/2022 – Central Tax
Date of Notification: 28th September 2022
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 148 – Power to notify special procedures for certain classes of taxpayers
- Previous Notification Rescinded:
- Notification No. 20/2018 – Central Tax, dated 28th March 2018
Summary of Notification
Rescission of Notification No. 20/2018 – Special Procedure for GTA Services (Reverse Charge):
The Central Government, in exercise of powers under Section 148, has rescinded Notification No. 20/2018 – Central Tax, which earlier prescribed special procedures for taxpayers supplying goods transport services under reverse charge basis.
🚫 The rescission is effective immediately but does not affect any action already taken or omitted to be taken under the said notification before this rescission.
⚠️ Notification 20/2018 had provided a compliance relief mechanism for goods transport agencies opting for forward charge – this rescission aligns with the revised reverse charge framework notified under updated GTA notifications.
