[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. 16/2023–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 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the  said Act),  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 “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. 26/2019 –Central Tax, dated the 28^thJune, 2019 was published in the Gazette of  India,  Extraordinary  vide  number  G.S.R. 452(E),  dated  the  28^th June,  2019  and  was  last amended  by  notification  No. 13/2023 –Central  Tax,  dated  the 24^th May, 2023,  published  in  the Gazette of India, Extraordinary vide number G.S.R. 386(E), dated the 24^th May, 2023.