Effective date for Provisions of the Central Goods and Services Tax (Amendment) Act, 2023 - 1st day of October, 2023 - 48/2023 - Central GST (CGST)

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION NO. 48/2023 Central Tax New Delhi, the 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