Extended Deadline Notification:
Under the authority of section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, following the Council's recommendations, announces amendments.
Notification Alterations:
Amendments impact the previous notification (No. 08/2023– Central Tax, dated 31st March, 2023), replacing the deadline of "30th June, 2023" with "31st August, 2023."
Effective Backdating:
The altered deadline is retroactively deemed to have come into force from 30th June, 2023, providing a seamless transition.
Directive by Alok Kumar:
Alok Kumar, in his role as Director, issues the directive, showcasing the directive's official and authoritative nature.
Gazette of India Publication:
The revised notification is set to be published in the Gazette of India, Extraordinary, ensuring official documentation.
Navigational Shift for Taxpayers:
Businesses and taxpayers affected by the extension should adapt their timelines and compliance strategies accordingly.
Grace Period Acknowledgment:
Acknowledging the need for additional time, the deadline extension offers a grace period for affected entities to align with the updated schedule.