Notification No. 23/2018-Central Tax [N10-AV5]
As at 7 September 2026. In force from 18 May 2018.
In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Central Government, 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. 16/2018- Central Tax, dated the 23rd March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 268(E), dated the 23rd March, 2018, namely:-
In the said notification, in the Table, against serial number 1, in column (3), for the figures, letters and word “20th May, 2018”, the figures, letters and word “22nd May, 2018” shall be substituted.
Made under
Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Central Government, on the recommendations of the Council". Names section 168 of the Central Goods and Services Tax Act, 2017 [S10-BP2]. Vires verified.
Acts on (1)
Amends Notification No. 16/2018-Central Tax [N10-AEA], 18 May 2018. "No. 16/2018- Central Tax, dated the 23rd".
Acted on by (0)
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Not held (0)
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