CBIC amends Notification No. 27/2022-Central Tax, dated 26.12.2022

Last updated: 03 April 2023

 Notice Date : 31 March 2023

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATIONNo. 05/2023-Central Tax
New Delhi, dated the31st March, 2023

G.S.R....(E). - In pursuance of the powers conferred by sub-rule (4B) of rule 8 of the Central Goods and Services Tax Rules, 2017, the Central Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India, the Ministry of Finance (Department of Revenue) No. 27/2022-Central Tax, dated the 26thDecember, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),videnumber G.S.R. 903(E), dated the 26thDecember, 2022, namely:-

In the said notification, for the words, “provisions of”, the words “proviso to” shall be substituted.

2.They shall be deemed to have come into force from the 26thday of December,2022.

[F. No. CBIC-20013/1/2023-GST]
(Alok Kumar)
Director

Note: -The  principal  Notification  No.  27/2022-Central  Tax,  dated  the  26thDecember, 2022,  was  published  in  the Gazette  of  India,  Extraordinary,  Part  II,  Section  3,  Sub-section  (i),videnumber  G.S.R.  903(E),  dated  the  26thDecember, 2022.

 

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Notification No : 05/2023-Central Tax
Published in GST
Source : https://taxinformation.cbic.gov.in/view-pdf/1009687/ENG/Notifications,




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