Notification No. 05/2023
Date: March 31, 2023
Subject: Amendment to Notification No. 27/2022–Central Tax relating to Aadhaar authentication provisions.
Description:
Reference to “provisions of” rule 8(4B) is substituted with “proviso to” rule 8(4B).
The amendment aligns the notification with amended CGST Rules.
Effective Date of Notification:
26 December 2022
Previous Notification
Notification No. 27/2022 – Central Tax dated 26 December 2022