Notification No. 31/2023 – Central Tax: Seeks to amend Notification No. 27/2022 dated 26.12.2022.

Important Keyword: F. No. CBIC-20006/20/2023-GST, Notification No. 31/2023- Central Tax, Rule 8(4B) CGSR Rules 2017, Notification No. 27/2022-Central Tax, Notification No. 05/2023 – 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. 31/2023 – Central Tax

GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)]

G.S.R.…(E).—In pursuance of the powers conferred by sub-rule (4B) of rule 8 of the Central Goods and Services Tax Rules, 2017, the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, the Ministry of Finance (Department of Revenue) No. 27/2022-Central Tax, dated the 26^th December, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 903(E), dated the 26^th December, 2022, namely:-

In the said notification, after the words, “State of Gujarat”, the words “and the State of Puducherry” shall be inserted.

(Alok Kumar)
Director

Note: – The principal Notification No. 27/2022- Central Tax, dated the 26^th December, 2022, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 903(E), dated the 26^th December, 2022 and was last amended, vide notification number 05/2023 – Central Tax, dated the 31^st March, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 248(E), dated the 31^st March, 2023.

Read More: Seeks to exempt the registered person whose aggregate turnover in the financial year 2022-23 is up to two crore rupees, from filing annual return for the said financial year.

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