Enforcement Date of CGST (Amendment) Act, 2023 – Provisions Effective 1st October 2023

Notification No.: 48/2023 – Central Tax
Date of Notification: 29th September 2023

Relevant Sections and Rules:

• Central GST (Amendment) Act, 2023:
  • Section 1(2) – Power of Central Government to appoint the date of enforcement of provisions of the Act

Summary of Notification:

1. This notification appoints 1st October 2023 as the date on which the provisions of the Central Goods and Services Tax (Amendment) Act, 2023 (30 of 2023) shall come into force.
2. The amendments introduced in the CGST (Amendment) Act, 2023 include several significant changes in the GST law relating to compliance, returns, input tax credit, registration, penal provisions, and procedural simplifications.
3. By this notification, the Government has formally operationalized the implementation of GST amendments from 1st October 2023.

Source: Notification No.: 48/2023 – Central Tax