Notification 4/2023 - Integrated Tax
Date: September 29, 2023
Effective From: October 1, 2023
Subject
Seeks to provide Simplified registration Scheme for overseas supplier of online money gaming
Content
G.S.R . (E). -In exercise of the powers conferred by sub-section (2) of section 14 and sub-section (2) of section 14A of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) (hereinafter referred to as the said Act) read with sub-rule (2) of rule 14 of the Central Goods and Services Tax Rules, 2017, the Central Government hereby notifies the Principal Commissioner of Central Tax, Bengaluru…