GST INDIA Biz — Amendment to Notification No. 30/2023–Central Tax to specify the effective date of special procedure.

Notification No. 47/2023

Date: September 23, 2023

Subject: Amendment to Notification No. 30/2023–Central Tax to specify the effective date of special procedure.

Description:

The notification inserts the effective date of 1 January 2024 for the special procedure prescribed under Notification No. 30/2023. The insertion is deemed to have been made retrospectively from 31 July 2023. The amendment clarifies the applicability timeline of the notified procedure.

Effective Date:
1 January 2024

Previous Notification:
Notification No. 30/2023 – Central Tax dated 31.07.2023

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