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