Notification NO. 44/2023–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 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:-
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
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