MM TAX CLUB

CBIC vide Notification No.28/2023–Central Tax dated 31st July, 2023, In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance Act, 2023 (8 of 2023), the Central Government hereby appoints,—

1. the 1^st day of October, 2023, as the date on  which the provisions of sections 137 to 162 (except sections 149 to 154) of the said Act shall come into force;
2. the  1^st day  of  August,  2023,  as  the  date  on  which  the  provisions  of  sections  149  to  154  of  the  said  Act shall come into force.

  Notification