GST Notifications

EXTRAORDINARY PART II —Section 3 —Sub-section ( i) PUBLISHED BY AUTHORITY No. 488] NEW DEL HI, FRIDAY, AUGUST, 25, 2023/ BHADRA 3, 194 5 CG-DL-E-25082023-248347 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS ) NOTIFICATION New Delhi, the 25th August, 2023 No. 41/2023 - CENTRAL TAX G.S.R. 624(E).—In exercise of the powers conferred by the proviso to sub -section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Co uncil, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 83/2020 – Central Tax, dated the 10th November, 2020, published in the Gazette of India, Extraordinar y, Part II, Section 3, Sub -section (i) vide number G.S.R. 699(E), dated the 10th November, 2020, namely: — In the said notification, in the fourth proviso :- (i) for the words, letter and figure ―tax periods April 2023, May 2023 and June 2023‖, the words, l etter and figure ―tax periods April 2023, May 2023, June 2023 and July 2023‖ shall be substituted; (ii) for the words, letters and figure ― thirty -first day of July, 2023 ‖, the words, letter and figure ― twenty -fifth day of August, 2023 ‖ shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 31st day of July, 2023. [F. No. CBIC -20006/10/2023 -GST] ALOK KUMAR , Director Note : The principal notification No. 83/2020 –Central Tax, dated the 10th November, 2020 was published in the Gazette of India, Extraordinary vide number G.S.R. 699(E), dated the 10th November, 2020 and was last amended by notification No. 1 8/2023 –Central Tax, dated the 1 7th July, 2023, published in the Gazette of India, Extraordinary vide number G.S.R. 506(E), dated the 17th July, 2023. NOTIFICATION New Delhi, the 25th August, 2023 No. 42/2023 - CENTRAL TAX G.S.R. 625(E).—In exercise of the pow ers conferred by sub -section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of Indi a in the Ministry of Finance (Department of Revenue), No. 12/2023 – Central Tax, dated the 24th May, 2023 , published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i) vide number G.S.R. 385(E), dated the 24th May, 2023 , namely: — (i) for the words, letter and figure ―months of April, 2023, May, 2023 and June, 2023‖ the words, letter and figure ―months of April, 2023, May, 2023, June, 2023 and July, 2023‖ shall be substituted; (ii) for the words, letters and figure ― thirty -first day of July, 2023‖, the words, letter and figure ― twenty -fifth day of August , 2023‖ shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 31st day of July, 2023 . [F. No. CBIC -20006/10/2023 -GST] ALOK KUMAR , Director Note : The principal notification No. 12/2023 –Central Tax, dated the 24th May, 2023 was published in the Gazette of India, Extraordinary vide number G.S.R. 385(E), dated the 24th May, 2023 and was last amended by notifi cation No. 19 /2023 –Central Tax, dated the 1 7th July, 2023, published in the Gazette of India, Extraordinary vide number G .S.R. 507 (E), dated the 1 7th July, 2023. NOTIFICATION New Delhi, the 25th August, 2023 No. 43/2023 - CENTRAL TAX G.S.R. 626(E).—In exercise of the powers conferred by sub -section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 20/2023 – Central Tax, dated the 17th July, 2023 , published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i) vide number G.S.R. 508(E), dated the 17th July, 2023 , namely: — for the words, letters and figure ― thirty -first day of July, 2023 ‖, the words, letter and figure ― twenty -fifth day of August , 2023‖ shall be substituted. 2. This notificat ion shall be deemed to have come into force with effect from the 31st day of July, 2023 . [F. No. CBIC -20006/10/2023 -GST] ALOK KUMAR , Director Note : The principal notification No. 20/2023 –Central Tax, dated the 17th July, 2023 was published in the Gazette of India, Extraordinary vide number G.S.R. 508(E), dated the 17th July, 2023. NOTIFICATION New Delhi, the 25th August, 2023 No. 44/2023 - CENTRAL TAX G.S.R. 627(E).—In exercise of the powers conferred by sub -section (6) of section 39 read with section 168 of the Central Goods and Services T ax Act, 2017 (12 of 2017), the Commissioner hereby makes the following further amendment in notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 26/2019 –Central Tax, dated the 28th June, 2 019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i) vide number G.S.R.452(E), dated the 28th June, 2019, namely: – In the said notification, in the first paragraph, in the fifth proviso: - (i) for the words, letter and figure ―months of April 2023, May 2023 and June 2023‖ the words, letter and figure ―months of April 2023, May 2023, June 2023 and July 2023‖ shall be substituted; (ii) for the words, letters and figure ― thirty -first day of July, 2023‖, the words, letter an d figure ― twenty -fifth day of August, 2023‖ shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 31st day of July, 2023. [F. No. CBIC -20006/10/2023 -GST] ALOK KUMAR , Director Note : The principal notification No. 26/2019 –Central Tax, dated the 28thJune, 2019 was published in the Gazette of India, Extraordinary vide number G.S.R. 452(E), dated the 28th June, 2019 and was last amended by notification No. 21 /2023 –Central Tax, dated the 1 7th July, 2023, published in the Gazette of India, Extraordinary vide number G.S.R. 509 (E), dated the 1 7th July, 2023. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi -110064 and Published by the Controller of Publications, Del hi-110054.