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[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. 21/2023–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 read with section 168 of the
Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner hereby
makes the following
further amendment in notification of the Government of India in the Ministry of
Finance (Department
of Revenue), No. 26/2019 –Central Tax, dated the 28th June, 2019, published in
the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.452(E),
dated the 28th June, 2019,
namely:–
In the said notification, in the first paragraph, in the fifth proviso:-
(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. 26/2019 –Central Tax, dated the
28thJune, 2019 was published in the
Gazette of India, Extraordinary vide number G.S.R. 452(E), dated the 28th June,
2019 and was last
amended by notification No. 16/2023 –Central Tax, dated the 19th June, 2023,
published in the Gazette of
India, Extraordinary vide number G.S.R. 450(E), dated the 19th June, 2023.
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