(1)

This Act may be called the Central Goods and Services Tax (Amendment) Act, 2023.

(2)

It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint:

Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of thisAct shall be construed as a reference to the coming into force of that provision.