Untitled 1
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,
PART II, SECTION 3,
SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION No. 42/2023 – CENTRAL TAX
New Delhi, the 25th August, 2023
G.S.R.....(E).— In exercise of the powers conferred by sub-section (6) of
section 39 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of
the Council, hereby makes
the following further amendment in the notification of the Government of India
in the Ministry of Finance
(Department of Revenue), No. 12/2023 – Central Tax, dated the 24th May, 2023,
published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.
385(E), dated the 24th May, 2023,
namely: —
(i) for the words, letter and figure ―months of April, 2023, May, 2023 and
June, 2023‖ the words, letter and
figure ―months of April, 2023, May, 2023, June, 2023 and July, 2023‖ shall be
substituted;
(ii) for the words, letters and figure ―thirty-first day of July, 2023‖, the
words, letter and figure ―twenty-fifth day
of August, 2023‖ shall be substituted.
2. This notification shall be deemed to have come into force with effect from
the 31st day of July, 2023.
[F. No. CBIC-20006/10/2023-GST]
(Alok Kumar)
Director
Note: The principal notification No. 12/2023 –Central Tax, dated the 24th
May, 2023 was published in the
Gazette of India, Extraordinary vide number G.S.R. 385(E), dated the 24th May,
2023 and was last
amended by notification No. 19/2023 –Central Tax, dated the 17th July, 2023, published in the Gazette of
India, Extraordinary vide number G.S.R. 507(E), dated the 17th July, 2023.
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