Commencement of GST amendment law was left to government notification, with different dates allowed for different provisions. The Central Goods and Services Tax (Amendment) Act, 2023 is the short title of the enactment further amending the Central Goods and Services Tax Act, 2017. Commencement is to be notified by the Central Government in the Official Gazette, and different dates may be appointed for different provisions. References to commencement are to be construed as references to the coming into force of the relevant provision, and the note records commencement with effect from 1 October 2023 by notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Commencement of GST amendment law was left to government notification, with different dates allowed for different provisions.
The Central Goods and Services Tax (Amendment) Act, 2023 is the short title of the enactment further amending the Central Goods and Services Tax Act, 2017. Commencement is to be notified by the Central Government in the Official Gazette, and different dates may be appointed for different provisions. References to commencement are to be construed as references to the coming into force of the relevant provision, and the note records commencement with effect from 1 October 2023 by notification.
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