Notification No.: 47/2023 – Central Tax
Date of Notification: 25th September 2023
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 148 – Special procedure for certain processes
- Earlier Notification Amended:
- Notification No. 30/2023 – Central Tax, dated 31st July 2023 – Special procedure for certain registered persons
Summary of Notification:
- This notification amends Notification No. 30/2023 – Central Tax, which had introduced a special procedure to be followed by certain registered persons under Section 148 of the CGST Act.
- It clarifies that the said special procedure shall be applicable with effect from 1st January 2024.
- The insertion of this effective date ensures certainty and provides sufficient time for businesses to adapt before the procedure comes into force.
- The amendment is deemed to have been inserted from 31st July 2023, the date of the original notification.
