Government of India Ministry of Finance Department of Revenue
Central Board of Excise and Customs
Notification No. 52/2017 – Central
Tax
New Delhi, the 28th October, 2017
G.S.R. …..(E). In pursuance of section 168 of the Central Goods and Services
Tax Act, 2017 (12 of 2017) (hereafter referred to as the said Act) and clause
(b) of sub-rule (1) of rule 40 of the Central Goods and Services Tax Rules,
2017, the Central Government hereby makes the following amendments in the
notification
No. 44/2017-Central Tax, dated the 13th October, 2017, published
in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i),
vide number G.S.R. 1258 (E), dated the 13th October, 2017, namely:-
In the said notification, for the words, figures and letters “the 31st day of
October, 2017”, the words, figures and letters “the 30th day of November,
2017”shall be substituted.
(Dr. Sreeparvathy S.L.) Under Secretary to Government of India [F.
No.349/58/2017-GST(Pt.II)]
Note:- The principal rules were published in the Gazette of India,
Extraordinary, Part II, Section 3, sub-section (i) vide notification No.
44/2017-Central Tax, dated the 13th October, 2017, published vide number G.S.R.
1258 (E), dated the 13th October, 2017.
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