Notificaiton No 31/2023- Central Tax GST Registration in Gujarat and Puducherry
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 31st July, 2023
No. 31/2023- Central Tax
G.S.R. 574(E).—In pursuance of the powers conferred by sub-rule (4B) of rule 8 of the Central Goods and
Services Tax Rules, 2017, the Central Government, on the recommendations of the Council, hereby makes the
following further amendments in the notification of the Government of India, the Ministry of Finance (Department of
Revenue) No. 27/2022-Central Tax, dated the 26th December, 2022 published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i),vide number G.S.R. 903(E), dated the 26th December, 2022, namely:-
In the said notification, after the words, “State of Gujarat”, the words “and the State of Puducherry” shall be
inserted.
[F. No. CBIC-20006/20/2023-GST]
ALOK KUMAR, Director
Note:- The principal Notification No. 27/2022- Central Tax, dated the 26th December, 2022, was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 903(E), dated the 26th
December, 2022 and was last amended, vide notification number 05/2023 – Central Tax, dated the 31st
March, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 248(E), dated the 31st March, 2023.
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