Notification No. 42/2023 – CENTRAL TAX New Delhi, the 25th August, 2023
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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: —
for the words, letter and figure “months of April, 2023, May, 2023 and June, 2023” the words,
letter and figure “months of April, 2023, May, 2023, June, 2023 and July, 2023” shall be
substituted;
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