TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Finance Act 2023 amends CGST Act Section 23, retroactively effective from July 1, 2017, for registration exemptions.</h1> Section 23 of the Central Goods and Services Tax Act has been amended by the Finance Act, 2023. The revised sub-section (2) replaces the previous version and is retroactively effective from July 1, 2017. It allows the government, upon the Council's recommendation, to exempt certain categories of persons from obtaining registration under this Act, despite the provisions in section 22(1) or section 24. The exemption is subject to specified conditions and restrictions as outlined in the notification.
TaxTMI 
TaxTMI 
