[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)

Central Board of Indirect Taxes and Customs

Notification No. 01/2022 – Central Tax

New Delhi, the 24th February, 2022

G.S.R.....(E).- In exercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods
and Services Tax Rules, 2017, the Government, on the recommendations of the Council, hereby
makes the following further amendment in the notification of the Government of India in the
Ministry of Finance (Department of Revenue), No. 13/2020 – Central Tax, dated the 21st March,
2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 196(E), dated 21st March, 2020, namely:-
In the said notification, in the first paragraph, with effect from the 1st day of April, 2022, for the
words “fifty crore rupees”, the words “twenty crore rupees” shall be substituted.

[F. No. CBIC- 20021/1/2022-GST]
(Rajeev Ranjan)
Under Secretary to the Government of India

Note: The principal notification No. 13/2020 – Central Tax, dated the 21st March, 2020 was
published in the Gazette of India, Extraordinary, vide number G.S.R. 196(E), dated 21st March,
2020 and was last amended vide notification No. 23/2021-Central Tax, dated the 1st June, 2021,
published vide number G.S.R. 367(E), dated the 1st June, 2021.