The Government of India notified the Central Goods and Services Tax (Amendment) Act, 2023 (“the CGST Amendment Act”) dated August 18, 2023. This amendment aims to make further changes to the Central Goods and Services Tax Act, 2017 (“the CGST Act”).
The complete CGST Amendment Act can be accessed through the following link: https://egazette.gov.in/WriteReadData/2023/248183.pdf