Central Board of Indirect Taxes and Customs have issued a notification (No. 31/2023-Central Tax) dated 31st July 2023 to amend Notification No. 27/2022-Central Tax, dated 26th December 2022.
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)
New Delhi
Notification No. 31/2023- Central Tax | Dated: 31st July, 2023
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.
