Amendments in various notifications under Finance Act, 2023 and Central Goods and Services Tax Act
View Pdf– Amendments in various notifications under Finance Act, 2023 and Central Goods and Services Tax Act, 2017 (dated 31/07/2023) – CBIC.
- The provisions of section 137 to 162 (except sections 149 to 154) under the Finance Act, 2023 (8 of 2023) shall come into force on 1st day of October, 2023. And the provisions of sections 149 to 154 shall come into force on 1st day of August, 2023.
- Notifies the special procedure to be followed by a registered person or an officer referred to in sub-section (2) of Section 107 of the said Act who intends to file an appeal against the order passed by the proper officer under section 73 or 74 of the said Act in accordance with Circular No. 182/14/2022-GST, dated 10th of November, 2022
- All the existing registered persons engaged in manufacturing of the goods mentioned in Schedule to this notification shall furnish the details of packing machines being used for filling and packing of pouches or containers in FORM SRM-I, within 30 days of issuance of this notification, electronically on the common portal. Etc. Please refer notification for more details.
