48/2023-Central Tax : Seeks to notify the provisions of the Central Goods and Services Tax (Amendment) Act, 2023

[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. 48/2023 – Central Tax

New Delhi, dated the $29^{\text{th}}$ 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 $1^{\text{st}}$ day of October, 2023, as the date on which the provisions of the said Act, shall come into force.

[F. No. CBIC-20016/29/2023-GST]

(Raghavendra Pal Singh)
Director