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Core Purpose

Notification under section 128 of the Central Goods and Services Tax Act, 2017 extending, from 30th June 2023 to 31st August 2023, the deadline specified in an earlier CGST amnesty notification.

Detailed Summary

The Central Board of Indirect Taxes and Customs, Ministry of Finance (Department of Revenue), in Notification No. 26/2023 – Central Tax, S.O. 3192(E) dated 17th July 2023, exercising powers under section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), on the recommendations of the GST Council, further amends its notification No. 08/2023 – Central Tax dated 31st March 2023 (S.O. 1563(E) dated 31st March 2023) by substituting the date "30th day of June, 2023" with "31st day of August, 2023"; the amendment is deemed to have come into force with effect from 30th June 2023, and is signed by Alok Kumar, Director, under F. No. CBIC-20006/10/2023-GST.

Full Text

4598 GI/202 3 (1) रजिस्ट्री सं. डी.एल.- 33004/99 REGD. No . D. L. -33004/99 EXTRAORDINARY PART II —Section 3 —Sub-section ( ii) PUBLISHED BY AUTHORITY No. 3063] NEW DELHI , MON DAY , JULY 17, 2023/ASHADHA 26, 194 5 CG-DL-E-17072023-247377 MINISTRY OF FINAN CE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS ) NOTIFICATION New Delhi, the 17th July, 2023 NO. 26/2023 – CENTRAL TAX S.O. 3192 (E).— In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notificati on of the Government of India, the Ministry of Finance (Department of Revenue), No. 08/2023 – Central Tax, dated the 31st March, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i i), vide number S.O. 1563 (E), dated the 31st March, 2023, namely: — In the said notification, for the words, letter and figure “ 30th day of June, 2023 ” the words, letter and figure “31st day of August, 2023” shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 30th day of June, 2023. [F. No . CBIC -20006/10/2023 -GST ] ALOK KUMAR , Director Note: The principal notification No. 08/2023 – Central Tax, dated the 31st March, 2023 was published in the Gazette of India, Extraordinary, Part II, Section 3 , Sub -section ( ii), vide number S.O. 1563 (E), dated the 31st March, 2023. Uploaded by Dte. of Printing at Government of India Press, Ring R oad, Mayapuri, New Delhi -110064 and Published by the Controller of Publications, Del hi-110054.

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