Notification / Notification No. 50/2023-Central Tax

Clause 1

In forceA commencement is recorded; no ending event is recorded.

The law's words

1. In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter in this notification referred to as the said Act), 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. 66/2017-Central Tax, dated the 15th November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 1422(E), dated the 15th November, 2017, namely: —

In the said notification, with effect from the 1st October, 2023, after the words and figures “composition levy under section 10 of the said Act”, the words and figures “, other than the registered person making supply of specified actionable claims as defined in clause (102A) of section 2 of the said Act,” shall be inserted.

The text above is a reproduction prepared for this register, not the certified Gazette wording. The Gazette in which the instrument was published remains the authentic record.

Connections

References marked in the words above

section 148 of the Central Goods and Services Tax Act, 2017 / Section 148, Central Goods and Services Tax Act, 2017
section 10 of the said Act / Section 10, Central Goods and Services Tax Act, 2017
section 2 of the said Act / Section 2, Central Goods and Services Tax Act, 2017