The Central Board of Indirect Taxes and Customs (CBIC) on June 19, 2023, issued a notification to amend notification no. 26/2019 – Central Tax, dated June 28, 2019.
The following amendments have been stated:
In the first paragraph, in the fifth proviso: - (i) for the words, letter, and figure “month of April 2023” the words, letter, and figure “months of 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.
This notification is applicable to the state of Manipur.
This notification shall be deemed to have come into force with effect from May 31, 2023.
[Notification No. 16/2023–CENTRAL TAX]
