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Notification No. 48/2023-Central Tax [N11-1DD]

As at 7 September 2026. In force from 29 September 2023.

Dates: made 29 September 2023; in force 29 September 2023; ceased none recorded. Gazette: Gazette of India, EXTRAORDINARY, Part II, Section 3, Sub-section (i). Band A.

Cite: Notification No. 48/2023-Central Tax [N11-1DD]. Machine: N11-1DD.

In exercise of the powers conferred by sub-section (2) of section 1 of the Central Goods and Services Tax (Amendment) Act, 2023 (30 of 2023), the Central Government hereby appoints the 1 st day of October, 2023, as the date on which the provisions of the said Act, shall come into force.

Made under

Recital: "In exercise of the powers conferred by sub-section (2) of section 1 of the Central Goods and Services Tax (Amendment) Act, 2023 (30 of 2023), the Central Government". Names sub-section (2) of section 1 of the Central Goods and Services Tax (Amendment) Act, 2023. Vires claimed, unresolved.

Acts on (0)

none

Acted on by (0)

none

Not held (2)

"section 1 of the Central Goods and Services Tax (Amendment) Act, 2023"

"sub-section (2) of section 1 of the Central Goods and Services Tax (Amendment) Act, 2023"

Notification No. 48/2023-Central Tax [N11-1DD]