Notification No. 27/2023
Date: July 31, 2023
Subject: Appointment of date for enforcement of section 123 of the Finance Act, 2021.
Description:
Section 123 of the Finance Act, 2021 is brought into force.
The provision relates to amendments in GST law as enacted under the Finance Act, 2021.
Effective Date of Notification:
01 October 2023
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