Notification No. 10/2023 - Central Tax [N10-ZGD]
As at 7 September 2026. In force from 1 August 2023 by Notification No. 10/2023 - Central Tax [N10-ZGD].
In exercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017, the Government, on the recommendations of the Council, hereby makes the following further amendment in the notification No. 13/2020 – Central Tax, dated the 21st March, 2020 [...]
In the said notification, in the first paragraph, with effect from the 1st day of August, 2023, for the words "ten crore rupees", the words "five crore rupees" shall be substituted.
Made under
Recital: "In exercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017, the Government, on the recommendations of the Council, hereby makes the following further amendment in the notification No. 13/2020 - Central Tax, dated the 21st March, 2020.". Names Rule 48(4), CGST Rules, 2017 [S10-EQM]. Vires verified.
Acts on (1)
Amends Notification No. 13/2020 - Central Tax [N10-N9Q], 1 August 2023.
Acted on by (0)
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