[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
G.S.R…..(E).–In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner hereby makes the following further amendment in notification of the Government of India in the Ministry of Finance (Department of Revenue), No.26/2019 –Central Tax, dated the 28th June, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.452(E), dated the 28th June, 2019, namely:–
In the said notification, in the first paragraph, in the fifth proviso:-
(i) for the words, letter and figure “months of April 2023 and May 2023” the words, letter and figure “months of April 2023, May2023 and June 2023” shall be substituted;
(ii) for the words, letters and figure “thirtiethday of June, 2023”, the words, letter and figure “thirty-firstday of July, 2023” shall be substituted.
2. This notification shall be deemed to have come into force with effect from the 30thday of June, 2023
Note: The principal notification No. 26/2019 –Central Tax, dated the 28thJune, 2019 was published in the Gazette of India, Extraordinary vide number G.S.R. 452(E), dated the 28thJune, 2019 and was last amended by notification No. 16/2023 –Central Tax, dated the 19thJune, 2023, published in the Gazette of India, Extraordinary vide number G.S.R. 450(E), dated the 19thJune,2023.