[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. 44/2023–CENTRAL TAX
New Delhi, the 25th August, 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), 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 28th 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 “months of April 2023, May 2023 and June 2023” the words, letter and figure
“months of April 2023, May 2023, June 2023 and July 2023” shall be substituted;
-
(ii) for the words, letters and figure “thirty-first day of July, 2023”, the words, letter and figure “twenty-fifth day
of August, 2023” shall be substituted.
- This notification shall be deemed to have come into force with effect from the 31st day of July, 2023.
[F.No.CBIC-20006/10/2023-GST]
(Alok Kumar)
Director
Note: The principal notification No. 26/2019 –Central Tax, dated the 28th June, 2019 was published in the
Gazette of India, Extraordinary vide number G.S.R. 452(E), dated the 28th June, 2019 and was last
amended by notification No. 21/2023 –Central Tax, dated the $17^{\text{th}}$ July, 2023, published in the Gazette of
India, Extraordinary vide number G.S.R. 509(E), dated the $17^{\text{th}}$ July, 2023.
