The Central Board of Indirect Taxes and Customs (CBIC) on June 19, 2023, issued a notification to amend notification no. 12/2023 –Central Tax, dated May 24, 2023.
The following amendments have been stated:
(i) For the words, letter, and figure ― the 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 figures ―the thirty-first day of May 2023, the words, letter, and figure ―the 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. 15/2023–CENTRAL TAX]
