Central Goods and Services Tax (Amendment) Act, 2023

No: 30 Dated: Aug, 18 2023

Central Goods and Services Tax (Amendment) Act, 2023

An Act further to amend the Central Goods and Services Tax Act, 2017.

BE it enacted by Parliament in the Seventy-fourth Year of the Republic of India as follows:-

1. (1) This Act may be called the Central Goods and Services Tax (Amendment) Act, 2023.

    (2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint:

Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.

2. In section 2 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act),-