SYNOPSIS: CBIC amended the notification no 27/2022 dated 26.12.2022.
The Central Board of Indirect Taxes & Customs (CBIC) has amended the notification no. 27/2022 dated 26th December 2022 vide notification no. 05/2023 dated 31st March 2023.
Amendment in CGST Rules : Notification No. 04/2023
SYNOPSIS: CBIC has made amendment in CGST Rules by notification no. 04/2023. Changes in Aadhar authentication and biometric rules. The Central Board of Indirect Taxes and customs (CBIC) has made amendment in CGST rules via notification no.04/2023. It notifies and substitute Rule 8(4A) and Rule 8(4B) relating to Aadhar authentication and biometric verification. notification no.…
CBIC amended the Notification no. 05/2023
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
No. 05/2023- Central Tax
New Delhi, dated the 31st March, 2023
G.S.R.…(E).— In pursuance of the powers conferred by sub-rule (4B) of rule 8 of the Central Goods and Services Tax Rules, 2017, the Central Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India, the Ministry of Finance (Department of Revenue) No. 27/2022-Central
Tax, dated the 26th December, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide number G.S.R. 903(E), dated the 26th December, 2022, namely:
In the said notification, for the words, “provisions of”, the words “proviso to” shall be substituted.
- They shall be deemed to have come into force from the 26th day of December,2022
[F. No. CBIC-20013/1/2023-GST]
Note: – The principal Notification No. 27/2022- Central Tax, dated the 26th December, 2022, was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 903(E), dated the 26th