Notification No. 16/2023–CENTRAL TAX New Delhi, the 19th June, 2023
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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:-
for the words, letter and figure “ month of April, 2023” the words, letter and figure “
months of April 2023 and May 2023”.......