[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. 05/2023- Central Tax
New Delhi, dated the 31st March, 2023

G.S.R.…(E).— In pursuance of the powers conferred by sub-rule (4B) of rule 8 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, the Ministry of Finance (Department of Revenue) No. 27/2022-Central
Tax, dated the 26th December, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide number G.S.R. 903(E), dated the 26th December, 2022, namely:-
In the said notification, for the words, “provisions of”, the words “proviso to” shall be substituted.
2. They shall be deemed to have come into force from the 26th day of December,2022.

[F. No. CBIC-20013/1/2023-GST]
(Alok Kumar)
Director

Note: - The principal Notification No. 27/2022- Central Tax, dated the 26th December, 2022, was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 903(E), dated the 26th
December, 2022.