[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. 14/2023- Central Tax

New Delhi, the 19th June, 2023

 

G.S.R. ......(E).— In exercise of the powers conferred by the proviso to sub-section (1) of section 37 read with section 168 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. 83/2020 – Central Tax, dated the 10th November, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 699(E), dated the 10th November, 2020, namely: —

 

In the said notification, in the fourth proviso:-

(i) for the words, letter and figure ? tax period April, 2023 the words, letter and figure ? tax periods April 2023 and May 2023 shall be substituted;

 

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

 

2. This  notification  shall  be  deemed  to have come  into  force  with  effect  from  the 31st day of May, 2023.

 

[F. No. CBIC-20006/10/2023-GST]

 

(Alok Kumar)

Director


Note: The  principal notification No. 83/2020 –Central Tax, dated  the  10th November, 2020  was published in the  Gazette  of  India,  Extraordinary  vide  number  G.S.R. 699(E),  dated  the  10th November, 2020 and  was  last amended  by  notification  No. 11/2023 –Central  Tax,  dated  the 24th May, 2023,  published  in  the Gazette of India, Extraordinary vide number G.S.R. 384(E), dated the 24th May, 2023.