[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

Notification no. 15/2023 – central tax

New Delhi, the 19^th June, 2023

G.S.R.....(E).— In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, 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. 12/2023 – Central Tax, dated the 24^th May, 2023, published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 385(E), dated the 24^th May, 2023, namely: -

(i) for the words, letter and figure - month of April, 2023- the words, letter and figure - months of April, 2023 and May, 2023- shall be substituted;

(ii) for the words, letters and figure -thirty-first day of May, 2023-, the words, letter and figure -thirtieth day of June, 2023- shall be substituted.

2. This  notification  shall  be  deemed  to have come  into  force  with  effect  from  the 31^st day of May, 2023.

 [F. No. CBIC-20006/10/2023-GST]

(Alok Kumar)

Director

Note: The  principal notification No. 12/2023 –Central Tax, dated  the  24^th May, 2023 was published in the  Gazette  of  India,  Extraordinary  vide  number  G.S.R. 385(E),  dated  the  24^th May, 2023.