Seeks to bring in force various sections of Finance Act, 2023 - 28/2023 - Central GST (CGST)

MINISTRY OF FINANCE (Department Of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION NO. 28/2023 Central Tax New Delhi, the 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 1st day 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