Notification 5/2023 - Integrated Tax Rate
Date: May 9, 2023
Effective From: May 9, 2023
Subject
Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to to extend last date for exercise of option by GTA to pay GST under forward charge.
Content
G.S.R......(E).-In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 5, subsection (1) of section 6 and clauses (iii), (iv) and (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central…