The Central Board of Indirect Customs and Taxes (CBIC) on September 29, 2023, issued a notification regarding the date of enforcement of the Central Goods and Services Tax (Amendment) Act, 2023
The following has been stated namely: -
• It has fixed the date October 01, 2023, as the date on which the provisions of the Central Goods and Services Tax (Amendment) Act, 2023 shall come into force.
[Notification No.48/2023 – Central Tax]