INDIA CODE

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Notification No. 43/2023-CENTRAL TAX [N11-12K]

As at 7 September 2026. In force from 25 August 2023.

Dates: made 25 August 2023; in force 25 August 2023; ceased none recorded. Gazette: Gazette of India, EXTRAORDINARY, Part II, Section 3, Sub-section (i), dated 25th August, 2023. Band A.

Cite: Notification No. 43/2023-CENTRAL TAX [N11-12K]. Machine: N11-12K.

In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 20/2023 – Central Tax, dated the 17th July, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 508(E), dated the 17th July, 2023, namely: —

for the words, letters and figure ―thirty-first day of July, 2023‖, the words, letter and figure ―twenty-fifth day of August, 2023‖ shall be substituted.

2. This notification shall be deemed to have come into force with effect from the 31st day of July, 2023.

Made under

Recital: "In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council". Names sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 [S10-78E]. Vires verified.

Acts on (1)

Cites Notification No. 20/2023-CENTRAL TAX [N10-ZTS], 25 August 2023. "No. 20/2023 – Central Tax, dated the 17t".

Acted on by (0)

none

Not held (0)

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Notification No. 43/2023-CENTRAL TAX [N11-12K]