The Central Goods and Services Tax Act, 2017 Notification
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Body NOTIFICATION S.O. 3421(E), No. 27/2023-Central Tax, Dated 31st July, 2023

In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance Act, 2021 ( 13 of 2021), the Central Government hereby appoints the 1st day of October, 2023, as the date on which the provisions of section 123 of the said Act shall come into force.

[F. No. CBIC-20006/20/2023-GST]

ALOK KUMAR, Director