GST Notification – 28/2023:

Notification 28/2023–Central Tax, issued on July 31, 2023, appoints effective dates for Finance Act, 2023’s sections 137 to 162. Sections 137 to 162 (except 149 to 154) will be effective from October 1, 2023. Sections 149 to 154 will be effective from August 1, 2023.