[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
SUB-SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION No. 47/2023- Central Tax
New Delhi, dated the 25th September, 2023

S.O.…(E).—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)    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.

[F.No.CBIC-20013/7/2021-GST]
(Raghavendra Pal Singh)
Director

Note: - The principal   was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O 3424(E).