Recent Amendments CGST NOTIFICATION AND CIRCULARS
Notification No. 14/2023- Central Tax New Delhi, the 19th June, 2023
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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:-
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;
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