According to the 9th March press release by Nepal Tourism Board, The new provision shall come into effect post-March 31st 2023.

Also, they mentioned all trekkers are required to obtain the services of a licensed trekking guide and to obtain a TIMS card through authorized trekking agencies registered with the government of Nepal.

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For further information:
https://www.karmaecoadventure.com/nepal-ban-solo-trekking-from-1st-april-2023/