CBIC notifies the provisions of the Central Goods and Services Tax (Amendment) Act, 2023 vide Notification No. 48/2023 – Central Tax | Dated: 29th September, 2023. Central Goods and Services Tax (Amendment) Act, 2023 touch upon various aspects, including definitions, online gaming, specified actionable claims, and transitory provisions.
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)
Notification No. 48/2023-Central Tax | Dated: 29th September, 2023
G.S.R. 704(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.
[F. No. CBIC-20016/29/2023-GST]
RAGHAVENDRA PAL SINGH, Director
