[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. 16/2023–CENTRAL TAX
New Delhi, the $19^{\text{th}}$ June, 2023
G.S.R.....(E).–In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the
Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said
Act), the Commissioner hereby makes the following further amendment in notification of the
Government of India in the Ministry of Finance (Department of Revenue), No.26/2019 –Central Tax,
dated the $28^{\text{th}}$ June, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)
vide number G.S.R.452(E), dated the 28th June, 2019, namely:–
In the said notification, in the first paragraph, in the fifth proviso:-
-
(i) for the words, letter and figure “ month of April, 2023” the words, letter and figure “ months of April 2023
and May 2023” shall be substituted;
-
(ii) for the words, letters and figure “thirty-first day of May, 2023”, the words, letter and figure “thirtieth day of
June, 2023” shall be substituted.
- This notification shall be deemed to have come into force with effect from the $31^{\text{st}}$ day of May, 2023.
[F.No.CBIC-20006/10/2023-GST]
(Alok Kumar)
Director
Note: The principal notification No. 26/2019 –Central Tax, dated the $28^{\text{th}}$June, 2019 was published in the
Gazette of India, Extraordinary vide number G.S.R. 452(E), dated the $28^{\text{th}}$ June, 2019 and was last
amended by notification No. 13/2023 –Central Tax, dated the $24^{\text{th}}$ May, 2023, published in the Gazette of
India, Extraordinary vide number G.S.R. 386(E), dated the $24^{\text{th}}$ May, 2023.
