MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 10th May, 2023
No. 10/2023 – Central Tax
G.S.R. 355(E).—In exercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods and
Services Tax Rules, 2017, the Government, 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. 13/2020 – Central Tax, dated the 21st March, 2020, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i) vide number G.S.R. 196(E), dated 21st March, 2020, namely:-
In the said notification, in the first paragraph, with effect from the 1st day of August, 2023, for the words
―ten crore rupees‖, the words ―five crore rupees‖ shall be substituted.
[F. No. CBIC- 20021/1/2023-GST]
ALOK KUMAR, Director
Note : The principal notification No. 13/2020 – Central Tax, dated the 21st March, 2020 was published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 196(E), dated the 21st March,
2020 and was last amended vide notification No. 17/2022-Central Tax, dated the 1st August, 2022, published
vide number G.S.R. 612(E), dated the 1st August, 2022.
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