Notification No. 48/2023
Date: September 29, 2023
Subject: Notification of the date of commencement of the Central Goods and Services Tax (Amendment) Act, 2023.
Description:
This notification appoints the date on which the provisions of the Central Goods and Services Tax (Amendment) Act, 2023 shall come into force. All provisions of the Amendment Act become operational from the notified date.
Effective Date:
1 October 2023