The Hon’ble Finance Minister, Nirmala Sitharaman, introduced the Central Goods and Services Tax (Second Amendment) Bill, 2023, in the Lok Sabha today, i.e., December 13, 2023. This amendment is necessary as certain provisions of the Central Goods and Services Tax Act, 2017, need alignment with the Tribunal Reforms Act, 2021.
The Bill can be accessed at: https://a2z-bucket.s3.ap-south-1.amazonaws.com/wp-content/uploads/2023/12/BillsTexts_LSBillTexts_Asintroduced_159_2023_LS_E12132023123932PM.pdf