Central Goods and Services Tax (Second

Dec 30, 2023 | by TeamLease RegTech Legal Research Team

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Finance & Taxation Compliance The Central Board of Indirect Taxes and Customs (CBIC) on December 28, 2023, issued the Central Goods and Services Tax (Second Amendment) Act, 2023 to further amend the Central Goods and Services Tax Act, 2017.

The following has been stated-

•In section 110 of the Central Goods and Services Tax Act, 2017, (A) in sub-section (1),— (I) in clause (b), after sub-clause (ii), sub-clause shall be inserted.

[Notification No. 48 OF 2023]

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