CGST Amendment notification 04/2024

Last updated: 11 April 2024

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This notification, dated 10th April 2024, introduces amendments to the Central Goods and Services Tax Act, 2017. Specifically, it modifies paragraph 4 of an earlier notification (No. 04/2024-Central Tax, dated 5th January 2024). The amendment changes the specified date from 1st April 2024 to 15th May 2024. However, the overall effective date for this amendment remains 1st April 2024.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 10th April, 2024
No. 08/2024- Central Tax

S.O. 1663(E).— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 04/2024-Central Tax, dated the 5th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 85(E), dated the 5th January, 2024, namely:-

In the said notification, in para 4, for the words and letters “1st day of April, 2024”, the words and letters “15th day of May, 2024” shall be substituted.

2. This notification shall come into force from 1st day of April, 2024.

[F. No. CBIC-20001/7/2023-GST]
RAGHAVENDRA PAL SINGH, Director