Notification No. 27/2023 – Central Tax: Seeks to notify the provisions of section 123 of the Finance Act, 2021 (13 of 2021).

Important Keyword: F. No. CBIC-20006/20/2023, Notification No. 27/2023–Central Tax, Section 1(2)(b) Finance Act 2021.

[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. 27/2023 – Central Tax

GST: [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, 2021 (13 of 2021), the Central Government hereby appoints the 1stday of October 2023, as the date on which the provisions of section 123 of the said Act shall come into force.

(Alok Kumar)
Director

Read More: Seeks to notify the provisions of sections 137 to 162 of the Finance Act, 2023 (8 of 2023).

Download Pdf: https://taxinformation.cbic.gov.in/