Bring in force provisions of section 123 of the Finance Act, 2021 - Appointed date 1st day of October, 2023 - 27/2023 - Central GST (CGST)

MINISTRY OF FINANCE (Department Of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION NO. 27/2023 Central Tax New Delhi, the 31st July, 2023 S.O. 3421(E). In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance Act, 2021 ( 13 of 2021) , the Central Government hereby appoints the 1st day of October, 2023, as the date on which the provisions of section 123 of the said Act shall come into force. [F. No. CBIC-20006/20/2023-GST] ALOK KUMAR, Director