CGST Amendment Act, 2023 (30 of 2023)


Quick Summary
The Central Goods and Services Tax (Amendment) Act, 2023 (Act 30 of 2023) has been enacted. The Central Government has officially appointed 1st October 2023 as the date from which the provisions of this amendment Act will be in force. This notification ensures that businesses are aware of the upcoming changes to GST regulations.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

NOTIFICATION
No. 48/2023 – Central Tax

New Delhi, dated the 29th September, 2023.

G.S.R... (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

FAQ :

The CGST Amendment Act, 2023 (Act 30 of 2023) is an amendment to the Central Goods and Services Tax Act.

The provisions of the CGST Amendment Act, 2023 come into force on 1st October 2023.

The Central Government appointed the effective date for the CGST Amendment Act, 2023.

The notification number is 48/2023 – Central Tax.

 



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