CBIC issued amendments in the Territorial Jurisdiction of Principal Commissioner of Central Tax

The CBIC vide Notification No. 39/2023-Central Tax dated August 17, 2023 made amendments to Notification No. 02/2017-Central Tax dated June 19, 2017 under the Central Goods and Services Tax Act, 2017 (“the CGST Act”) and Integrated Goods and Services Tax Act, 2017 (“the IGST Act”). The amendment targets specific territorial jurisdiction and tax implications, enhancing the existing framework’s relevance. Effective from April 4, 2022, the changes aim to refine and optimize the tax system in these regions.

 

The Notification can be accessed at: https://egazette.gov.in/WriteReadData/2023/248166.pdf