The government has notified the CGST (Second Amendment) Act, 2023, to make amendments in section 110 of the CGST Act, 2017.
GOI Notification dated 28/12/2023: CGST (Second Amendment) Act, 2023
MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 28th December, 2023/Pausha 7, 1945 (Saka)
The following Act of Parliament received the assent of the President on the 28th December, 2023 and is hereby published for general information:-
THE CENTRAL GOODS AND SERVICES TAX (SECOND AMENDMENT) ACT, 2023
NO. 48 OF 2023
[28th December, 2023]
An Act further to amend the Central Goods and Services Tax Act, 2017.
BE it enacted by Parliament in the Seventy-fourth Year of the Republic of India as follows:—
1. Short title: This Act may be called the Central Goods and Services Tax (Second Amendment) Act, 2023.
2. Amendment of section 110: In section 110 of the Central Goods and Services Tax Act, 2017 (12 of 2017),-
(A) in sub-section (1),-
(I) in clause (b), after sub-clause (ii), the following sub-clause shall be inserted, namely:-
“(iii) has been an advocate for ten years with substantial experience in litigation in matters relating to indirect taxes in the Appellate Tribunal, Customs, Excise and Service Tax Appellate Tribunal, State Value Added Tax Tribunal, by whatever name called, High Court or Supreme Court;”
(II) the following proviso shall be inserted, namely:-
“Provided that a person who has not completed the age of fifty years shall not be eligible for appointment as the President or Member.”
(B) in sub-section (9), for the words, “sixty-seven years, whichever is earlier and shall be eligible for re-appointment for a period not exceeding two years”, the words “seventy years, whichever is earlier and shall be eligible for re-appointment for a period not exceeding two years subject to the age-limit specified above” shall be substituted;
(C) in sub-section (10), for the words, “sixty-five years, whichever is earlier and shall be eligible for re-appointment for a period not exceeding two years”, the words “sixty-seven years, whichever is earlier and shall be eligible for re-appointment for a period not exceeding two years subject to the age-limit specified above” shall be substituted.