GST Notification – 14/2023:

In simple words: The Commissioner, on the recommendation of the Council, is making an amendment to a previous notification dated 10th November 2020 regarding the Central Goods and Services Tax Act, 2017. The amendment changes the mentioned tax period from April 2023 to include May 2023 as well. Additionally, it extends the deadline for filing the relevant tax return from the 31st day of May 2023 to the 30th day of June 2023. This amendment becomes effective from the 31st day of May 2023.