Central Government issued Notification No. 28/2023–Central Tax Dated: 31st July, 2023 to appoint the effective dates for sections 137 to 162 of Finance Act, 2023. Sections 137 to 162 (except sections 149 to 154) of the Finance Act, 2023, will come into force on the 1st day of October, 2023. Additionally, sections 149 to 154 of the same Act will come into force on the 1st day of August, 2023.
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)
New Delhi
Notification No. 28/2023–Central Tax | Dated: 31st July, 2023
S.O. 3422(E).—In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance Act, 2023 (8 of 2023), the Central Government hereby appoints, —
(a) the 1stday of October, 2023, as the date on which the provisions of sections 137 to 162 (except sections 149 to 154) of the said Act shall come into force;
(b) the 1st day of August, 2023, as the date on which the provisions of sections 149 to 154 of the said Act shall come into force.
[F. No. CBIC-20006/20/2023-GST]
ALOK KUMAR, Director
