The Central Board of Indirect Taxes and Customs (CBIC) on November 17, 2023, issued a notification regarding the amendment to notification no. 27/2022 dated December 26, 2022, related to the exemption of provisions related to the application for registration
The following has been amended namely: -
• It states that in the said notification, for the words, “State of Gujarat and the State of Puducherry”, the words “States of Andhra Pradesh, Gujarat and Puducherry” shall be substituted.
[Notification No. 54/2023 -Central Tax]