- EFFECTIVE UTGST (RATES) NOTIFICATIONS
- IGST (Rates) Notification
- UTGST Circular
- UTGST (Rules) Notification
- SGST Circular
- Cess Circulars
- Compensation Cess (Rules) Notification
- Compensation Cess (Rates) Notification
- CGST (Rates) Notification (Effective)
- CGST (Rules) Notification (Effective)
- CGST (Rates) Notification
- IGST Circulars
- IGST (Rules) Notification
- CGST Circular
- CGST (Rules) Notification
Seeks to notify supplies and class of registered person eligible for refund under IGST Route [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA NOTIFICATION NO 05/2023-Integrated Tax; Dated: October 26, 2023 G.S.R. 797(E). - In exercise of the powers conferred by sub-section (4) of section 16 of Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 01/2023-Integrated Tax, dated the 31st July, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 578 (E), dated the 31st July, 2023, namely:- In the said notification, for the portion commencing with the words "all goods or services" and ending with the words "the refund of tax so paid:", the following shall be substituted and shall be deemed to have been substituted with effect from the 1st day of October, 2023, namely: -
2. This notification shall come into force on the date of its publication in the Official Gazette. [F. No. CBIC-20001/10/2023-GST] (Raghavendra Pal Singh) Note: The principal notification No. 01/2023- Integrated Tax, dated the 31st July, 2023, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 578(E), dated the 31st July, 2023. |