MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 25th September, 2023
No. 47/2023- Central Tax
S.O. 4219(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 31st July, 2023, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 3424(E), dated the 31st 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 1st day of January 2024” shall be inserted and shall be deemed to have been
inserted with effect from the 31st July 2023.
[F. No. CBIC-20013/7/2021-GST]
RAGHAVENDRA PAL SINGH, Director
Note : The principal Notification No. 30/2023- Central Tax, dated the 31st 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 31st July, 2023.
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