[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. 19/2023 – CENTRAL TAX
New Delhi, the 17th July, 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 and May, 2023” the words, letter and figure “months
of April, 2023, May, 2023 and June, 2023” shall be substituted;

(ii) for the words, letters and figure “thirtieth day of June, 2023”, the words, letter and figure “thirty-first day of
July, 2023” shall be substituted.

2. This notification shall be deemed to have come into force with effect from the 30th day of June, 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. 15/2023 –Central Tax, dated the 19th June, 2023, published in the Gazette of
India, Extraordinary vide number G.S.R. 449(E), dated the 19th June, 2023.