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of <h1>Central Goods and Services Tax Act 2017 updated by 2023 Amendment to enhance tax framework effectiveness.</h1> The Central Goods and Services Tax (Second Amendment) Act, 2023, received presidential assent on December 28, 2023. This Act serves to amend the Central Goods and Services Tax Act of 2017. It was enacted by the Parliament during the seventy-fourth year of the Republic of India and is identified as Act No. 48 of 2023. The legislative changes are intended to update and refine the existing framework of the Central Goods and Services Tax, ensuring its continued relevance and effectiveness in the current economic context.
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