The Impact Player rule has been a very exciting one in the IPL 2023. The rule allows a team to replace one player with another at any point during the match, given the player incoming is either Indian, or overseas only in case when the team starts the match with three of fewer overseas players.
Because of this Impact rule, the quality of matches has increased as it has enforces the teams to play with an extra batsman during their batting innings and an extra bowler during their bowling innings than they generally would have employed in their starting XI.
Here are the 3 best Impact Players so far in IPL 2023:

Venkatesh Iyer
Venkatesh Iyer has surprisingly been used as an Impact . Because of this, his bowling ability hasn’t been able to be used by KKR.
Nonetheless, the left-hander who struggled for form last season has been in superb nick in the Indian Premier League 2023 so far: Venkatesh is KKR’s top-scorer with 234 runs in 6 innings at an average of 39 and strike rate of 168 with one century and one fifty. Venkatesh became the first KKR batsman to hit a century since the first IPL match, when McCullum blazed 158*.
Tushar Deshpande

Deshpande is CSK’s leading wicket-taker currently with 10 scalps in 5 matches. An improvement from his economy of 11.4 would be asked from CSK for Deshpande.
Prabhsimran Singh

Prabhsimran Singh took everyone by surprise when he cracked 23 runs off 12 balls vs KKR in his first match of Indian Premier League 2023 for the Punjab Kings. In the next game, the opener recorded his maiden IPL fifty, a dazzling innings of 60 runs off 34 balls vs RR.
After that, however, he recorded 3 consecutive single-figure scores before bouncing back with another scintillating knock of 46 off 30 vs RCB. Overall, Prabhsimran , who’s been used as an Impact Cricketer by PBKS, as cracked 133 runs at a belligerent strike rate of 160.