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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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Notification No : 48/2023Published in GST
Source : https://taxinformation.cbic.gov.in/view-pdf/1009870/ENG/Notifications