Legal Authority: Central Government, under sub-section (2) of section 23 of the CGST Act, 2017.
Notification Amended: Government of India, Ministry of Finance, Department of Revenue, No. 65/2017-Central Tax, dated 15th November, 2017.
Change: Alters proviso to replace reference to "sub-clause (g) of clause (4) of article 279A of the Constitution" with "the first proviso to sub-section (1) of section 22 of the said Act, read with clause (iii) of the Explanation to the said section".
Effective Date: 1st February, 2019.
Issued By: Gunjan Kumar Verma, Under Secretary to the Government of India.
Published In: Gazette of India, Extraordinary, vide number G.S.R. 1421 (E), dated 15th November, 2017.
Purpose: Ensures alignment with statutory provisions, enhancing clarity and compliance.