Gazette Tracker
Gazette Tracker

Core Purpose

Notification amending Central Tax Notification No. 30/2023-Central Tax dated 31st July 2023 to insert an effective date for the special procedure notified thereunder, issued under Section 148 of the Central Goods and Services Tax Act, 2017.

Detailed Summary

By Notification No. 47/2023-Central Tax, S.O. 4219(E), dated 25th September 2023, the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, in exercise of powers under section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), on the recommendations of the Council, amended Notification No. 30/2023-Central Tax dated 31st July 2023 (published as S.O. 3424(E), dated 31st July 2023), which had notified a special procedure to be followed. The amendment inserts, after the words "hereby notifies the following special procedure to be followed", the words and figures "with effect from 1st day of January 2024", deemed to have been inserted with effect from 31st July 2023, the date of the principal notification. Issued under F. No. CBIC-20013/7/2021-GST and signed by Raghavendra Pal Singh, Director.

Full Text

6095 GI/202 3 (1) रजिस्ट्री सं. डी.एल.- 33004/99 REGD. No . D. L. -33004/99 EXTRAORDINARY PART II —Section 3 —Sub-section ( ii) PUBLISHED BY AUTHORITY No. 4051] NEW DELHI, MON DAY , SEPTEMBER 2 5, 2023/ ASVINA 3, 1945 CG-DL-E-25092023-248982 CG-DL-E-26092023-248982 MINISTRY OF FINANCE (Department o f Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS ) NOTIFICATION New Delhi, the 25th September, 2023 No. 47/2023 - Central Tax S.O. 4219 (E).—In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act,2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendation s of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 30/2023 -Central Tax, dated the 31st July, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (ii) vide number S.O. 3424(E), dated the 31st July, 2023, namely: - In the said notification, after the words “ hereby notifies the following special procedure to be followed” the words and figures “ with effect from 1st day of January 2024” shall be inserted and shall be deemed to have been inserted with effect from the 31st July 2023. [F. No. CBIC -20013/7/2021 -GST] RAGHAVENDRA PAL SINGH , Director Note : The princ ipal Notification No. 30/2023 - Central Tax, dated the 31st July, 2023, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (ii), vide number S.O 3424(E), dated the 31st July, 2023. Uploaded by Dte. of Printing at Government of India Press, Ring R oad, Mayapuri, New Delhi -110064 and Published by the Controller of Publications, Delhi -110054.

Never miss important gazettes

Create a free account to save gazettes, add notes, and get email alerts for keywords you care about.

Sign Up Free