Seeks to notify the provisions of section 123 of the Finance Act, 2021 (13 of 2021).
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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION No. 27/2023–Central Tax
New Delhi, dated the 31st July, 2023
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 1st day of October, 2023, as the date on which the provisions of section 123 of the said Act shall come into force.
[F.No.CBIC-20006/20/2023-GST]
(Alok Kumar)
Director
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