(1) These rules may be called the Central Goods and Services Tax (Third Amendment) Rules, 2022.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.

In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in FORM GSTR-9, under the heading Instructions, in paragraph 7. Read the GST notification 22/2022 for more details.