Notification No. 02/2023
Date: September 29, 2023
Subject: Appointment of the effective date for enforcement of the Integrated Goods and Services Tax (Amendment) Act, 2023.
Description:
This notification appoints 1 October 2023 as the date on which the provisions of the Integrated Goods and Services Tax (Amendment) Act, 2023 shall come into force. It is issued under section 1(2) of the said Amendment Act. The notification provides statutory commencement of legislative changes approved by Parliament.