[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. 18/2023- CENTRAL TAX
New Delhi, the 17th July, 2023

G.S.R. ......(E).— In exercise of the powers conferred by the proviso to sub-section (1) of section 37 read with
section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the
recommendations of the Council, hereby makes the following further amendment in the notification of the
Government of India in the Ministry of Finance (Department of Revenue), No. 83/2020 – Central Tax, dated the
10th November, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 699(E), dated the 10th November, 2020, namely: —

In the said notification, in the fourth proviso:-

(i) for the words, letter and figure “tax periods April 2023 and May 2023”, the words, letter and figure “tax
periods April 2023, May 2023 and June 2023” shall be substituted;

(ii) for the words, letters and figure “thirtieth day of June, 2023”, the words, letter and figure “thirty-first day of
July, 2023” shall be substituted.

2. This notification shall be deemed to have come into force with effect from the 30th day of June, 2023.

[F. No. CBIC-20006/10/2023-GST]
(Alok Kumar)
Director

Note: The principal notification No. 83/2020 –Central Tax, dated the 10th November, 2020 was published in
the Gazette of India, Extraordinary vide number G.S.R. 699(E), dated the 10th November, 2020 and was
last amended by notification No. 14/2023 –Central Tax, dated the 19th June, 2023, published in the Gazette
of India, Extraordinary vide number G.S.R. 448(E), dated the 19th June, 2023.