Seeks to notify the provisions of the Central Goods and Services Tax (Amendment) Act, 2023
Notification of Commencement Date for Central Goods and Services Tax (Amendment) Act, 2023 - Section 1(2)
The Government of India, through the Ministry of Finance's Department of Revenue and the Central Board of Indirect Taxes and Customs, has issued Notification No. 48/2023 - Central Tax. This notification, dated September 29, 2023, announces that the Central Goods and Services Tax (Amendment) Act, 2023, will come into effect on October 1, 2023. This is in accordance with the powers granted under sub-section (2) of section 1 of the Act. The notification serves as an official declaration of the commencement date for the provisions of the Amendment Act, ensuring that all relevant parties are informed of its enforcement from the specified date.
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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION No. 48/2023 – Central Tax
New Delhi, dated the 29th September, 2023.
G.S.R... (E). –In exercise of the powers conferred by sub-section (2) of section 1 of the Central Goods and Services Tax (Amendment) Act, 2023 (30 of 2023), the Central Government hereby appoints the 1st day of October, 2023, as the date on which the provisions of the said Act, shall come into force.
