The Central Board of Indirect Taxes and Customs (CBIC) on July 31, 2023, issued the date of the enforcement of certain provisions in the Finance Act, 2023.
The following has been stated namely: -
• October 01, 2023 – The provisions of sections 137 to 162 (except sections 149 to 154) of the said Act shall come into force.
• August 01, 2023 – The provisions of sections 149 to 154 of the said Act shall come into force.
[Notification No. 28/2023–Central Tax]