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 TaxPublished in GST
Source : https://taxinformation.cbic.gov.in/view-pdf/1009687/ENG/Notifications