Section 1 - Short title and commencement. - Central Goods and Services Tax (Amendment) Act, 2023

MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 18th August, 2023/Sravana 27, 1945 (Saka) The following Act of Parliament received the assent of the President on the 18th August, 2023 and is hereby published for general information: THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) ACT, 2023 NO. 30 OF 2023 [18 th August , 2023.] An Act further to amend the Central Goods and Services Tax Act, 2017. BE it enacted by Parliament in the Seventy-fourth Year of the Republic of India as follows: Short title and commencement. 1. ( 1 ) This Act may be called the Central Goods and Services Tax (Amendment) Act, 2023. ( 2 ) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.