Central Government to Enforce GST Amendment Act 2023 from October 1, as per Notification No. 48/2023.

The Central Government has announced that the provisions of the Central Goods and Services Tax (Amendment) Act, 2023 will come into effect on October 1, 2023. This notification, issued by the Ministry of Finance's Department of Revenue and the Central Board of Indirect Taxes and Customs, is formalized under Notification No. 48/2023 - Central Tax, dated September 29, 2023. The implementation date is set under the authority granted by sub-section (2) of section 1 of the Act.

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