The Government of India notified the Integrated Goods and Services Tax (Amendment) Act, 2023 (“the IGST Amendment Act”) dated August 18, 2023. This amendment aims to make further changes to the Integrated Goods and Services Tax Act, 2017 (“the IGST Act”).
The complete IGST Amendment Act can be accessed through the following link: https://egazette.gov.in/WriteReadData/2023/248184.pdf