Central Goods and Services Tax (Amendment) Act, 2023
Enacted 18 Aug 2023 · 1 commencement notification · first notified 29 Sep 2023 · latest effective 1 Oct 2023
1 Oct 2023in force
Section 15 · amends the CGST Rules, 2017
Notified 29 Sep 2023 · CG-DL-E-29092023-249065 · Ministry of Finance
18 Aug 2023enacted
Act No. 30 of 2023 · assented to by the President · comes into force on a date the Government notifies
Published 18 Aug 2023 · CG-DL-E-18082023-248183
Dates are as notified in the Gazette of India. Commencement is frequently staggered — individual provisions may come into force on different dates, and later notifications may vary or supersede earlier ones. Always verify against the linked source notification; this page is a navigation aid, not legal advice.