CGST Provisions effective from 01st October 2023
Seeks to notify the provisions of the Central Goods and Services Tax (Amendment) Act, 2023-NOTIFICATION No. 48/2023 –Central Tax
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.
