Notification No. 47/2023-Central Tax [N11-16V]
As at 7 September 2026. In force from 25 September 2023.
In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act,2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 30/2023-Central Tax, dated the 31st July, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 3424(E), dated the 31st July, 2023, namely:-
In the said notification, after the words “ hereby notifies the following special procedure to be followed” the words and figures “ with effect from 1st day of January 2024” shall be inserted and shall be deemed to have been inserted with effect from the 31st July 2023.
Made under
Recital: "In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act,2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council". Names section 148 of the Central Goods and Services Tax Act,2017 [S10-B0B]. Vires verified.
Acts on (1)
Amends Notification No. 30/2023-CENTRALTAX [N11-0NW], 25 September 2023. "No. 30/2023-Central Tax, dated the 31st".
Acted on by (0)
none
Not held (1)
"section 148 of the Central Goods and Services Tax Act"