Notification 4/2023 - Central Tax
Date: March 31, 2023
Effective From: March 31, 2023
Subject
Central Goods and Services Tax (Amendment) Rules, 2023
Content
G.S.R. 247(E).—In exercise of the powers conferred by section 164 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 rules further to amend the Central Goods and Services Tax Rules, 2017, namely: — 1. Short title and commencement.— (1) These rules may be called the Cent…