CBIC notifies the commencement dates for various CGST/IGST related amendments in the Finance Act 2023, vide Central Tax Notification 28/2023.
Accordingly following dates have been designated as commencement dates for respective amendments in the Finance Act, 2023:
i) 01/10/2023: CGST related amendments vide Section 137 to 148 of the Finance Act, 2023 (corresponding to amendments in sections 10, 16, 17, 23, 30, 37, 39, 44, 52, 54, 56 and 62 of the CGST Act);
ii) 01/08/2023: CGST related amendments vide Section 149 to 154 of the Finance Act, 2023 (corresponding to amendments in sections 109, 110, 114, 117, 118 and 119 of the CGST Act);
iii) 01/10/2023: CGST related amendments vide Section 155 to 159 of the Finance Act, 2023 (corresponding to amendments in sections 122, 132, 138 and Schedule III of the CGST Act along with insertion of section 158A); and
iv) 01/10/2023: IGST related amendments vide Section 160 to 162 of the Finance Act, 2023 (corresponding to amendments in section 2, 12 and 13 of the IGST Act).
CBIC Central Tax Notification 28/2023 dated 31/07/2023: Commencement Dates of GST Amendments in Finance Act 2023 notified by CBIC