The Central Board of Indirect Taxes and Customs (CBIC) on August 25, 2023, issued a notification regarding the amendment to the Notification No. 26/2019 –Central Tax, dated June 28, 2019, related to the extension in the time limit for furnishing the return by a registered person required to deduct tax at the source
This notification shall be deemed to have come into force with effect from July 31, 2023.
The following has been state namely: -
• In the said notification, in the first paragraph, in the fifth proviso: -
(i) 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;
(ii) For the words, letters, and figure “the thirty-first day of July 2023”, the words, letter, and figure “the twenty-fifth day of August 2023” shall be substituted.
[Notification No. 44/2023- CENTRAL TAX]
