Notification No. 48/2023-Central Tax, dated 29-09-2023
The Government has notified that the amendments made in the CGST Act, 2017 via the CGST Amendment Act, 2023 would be effective from 01-10-2023. Based on the recommendations of the 50th and 51st GST Council meeting, certain changes were introduced to the CGST Act, 2017 through the CGST Amendment Act, 2023.
However, the effective date of the same was not notified. Now, the Government has notified that the said amendments would be effective from 01-10-2023. Parallel amendments were made in the IGST Act, 2017 and the effective date of the same has also been notified as 01-10-2023. Notably, the amendments majorly relate to the taxability of the specified actionable claims such as online gaming, casinos, etc., and the place of supply provisions in case of supply made to unregistered persons.
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