Notification No. 28/2023 – Central Tax: Seeks to notify the provisions of sections 137 to 162 of the Finance Act, 2023 (8 of 2023).

Important Keyword: Finance Act, F. No. CBIC-20006/20/2023-GST, Notification No. 28/2023–Central Tax.

[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

Finance Act: [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

Read More: Seeks to notify special procedure to be followed by a registered person pursuant to the directions of the Hon’ble Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018.

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