Laws and sections by number or title, due dates, pages, and updates.
The Central Board of Indirect Taxes and Customs amends Notification No. 30/2023-Central Tax to insert specific words into the principal notification. The Central Government makes this amendment on the recommendations of the Council. The inserted words take effect from the 31st July 2023.
Who is affected
Ask about this notification
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)]
GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION
No. 47/2023- Central Tax
New Delhi, dated the $25^{\text{th}}$ September, 2023
S.O.…(E).—In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act,2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 30/2023-Central Tax, dated the $31^{\text{st}}$ July, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 3424(E), dated the $31^{\text{st}}$ July, 2023, namely:-
In the said notification, after the words “ hereby notifies the following special procedure to be followed” the words and figures “ with effect from $1^{\text{st}}$ day of January 2024” shall be inserted and shall be deemed to have been inserted with effect from the $31^{\text{st}}$ July 2023.
[F.No.CBIC-20013/7/2021-GST]
(Raghavendra Pal Singh) Director
Note: - The principal Notification No. 30/2023- Central Tax, dated the $31^{\text{st}}$ July, 2023, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O 3424(E), dated the $31^{\text{st}}$ July, 2023.
