Important Keyword: Notification No. 28/2023 – Central Tax, GST Finance Act 2023, Finance Act section 137 to 162, GST notification July 2023, CBIC GST updates,
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Table of Contents
[F. No. CBIC-20006/20/2023-GST]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
New Delhi, dated the 31st July, 2023
Notification No. 28/2023 – Central Tax: Seeks to notify the provisions of sections 137 to 162 of the Finance Act, 2023 (8 of 2023).
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)]
S.O. …..(E).—In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance Act, 2023 (8 of 2023), the Central Government hereby appoints—
(a) the 1stday of October, 2023, as the date on which the provisions of sections 137 to 162 (except sections 149 to 154) of the said Act shall come into force;
(b) the 1stday of August, 2023, as the date on which the provisions of sections 149 to 154 of the said Act shall come into force.
(Alok Kumar)
Director
📚 Frequently Asked Questions (FAQs): Notification No. 28/2023 – Central Tax
Q1: What is Notification No. 28/2023 – Central Tax about?
Answer:
This notification issued by the CBIC brings specific provisions (sections 137 to 162) of the Finance Act, 2023 into effect. It sets two different activation dates—1st August and 1st October 2023—for different section groups.
Q2: Which sections of the Finance Act, 2023 were notified from 1st August 2023?
Answer:
Sections 149 to 154 of the Finance Act, 2023 were enforced from 1st August 2023 📅.
Q3: When did sections 137 to 148 and 155 to 162 come into effect?
Answer:
These sections were brought into effect from 1st October 2023 🗓️.
Q4: Why are there two different dates for implementation?
Answer:
The bifurcation allows for phased implementation of legal amendments, ensuring smooth compliance and administration within the GST framework 🧩.
Q5: What could be the impact of activating these sections on businesses?
Answer:
These provisions may relate to procedural amendments, compliance simplifications, and administrative updates in GST law. Businesses must assess the impact on their filing, registration, and dispute handling processes ✅.
Q6: Is this change applicable to all taxpayers?
Answer:
Yes, these changes apply to all taxpayers under the GST regime, especially those impacted by sections covered in the Finance Act, 2023 📘.
Q7: Where can I find expert help for compliance with these updates?
Answer:
You can get expert GST support from Finodha GST Professionals at:
👉 www.Finodha.in
Or access relevant services:
GST Compliance: https://finodha.in/gst-compliance/
GST Return Filing: https://finodha.in/gst-return-filing/
GST Registration: https://finodha.in/online-gst-registration/
ITR Filing: https://finodha.in/income-tax-return-filing-online/
Q8: What is the official source of this notification?
Answer:
This notification was published by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (CBIC) as Notification No. 28/2023 – Central Tax.
Q9: Do taxpayers need to amend any ongoing processes due to this notification?
Answer:
Businesses may need to review their GST compliance structures and consult professionals to adapt to any changes emerging from the activated sections 📊.
🔗 Related Finodha Services:
- ✅ Setup Business: https://finodha.in/setup-business/
- 🏢 Private Ltd Co. Registration: https://finodha.in/private-limited-company/
- 👤 One Person Company (OPC): https://finodha.in/online-one-person-company-opc-registration/
- 📝 MSME/Udyam Registration: https://finodha.in/online-udyam-udyog-aadhar-msme-registration/
📌 Final Thought:
The phased enforcement of sections from the Finance Act, 2023 under Notification No. 28/2023 is part of streamlining the GST legal structure. Businesses are advised to stay updated, ensure compliance, and consult experts at Finodha for smooth transitions 🚀.
Download PDF: Notification No. 28/2023 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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