Government of India Ministry of Finance Department of Revenue
Central Board of Excise and Customs
Notification No. 31/2017 – Central
Tax
New Delhi, the 11th September, 2017
G.S.R. …..(E).—In exercise of the powers conferred by sub-section (6) of
section 39 read with section 168 of the Central Goods and Services Tax Act, 2017
(12 of 2017) (hereinafter referred to as the said Act) and in supercession of
notification No. 26/2017-Central Tax, dated the 28th August, 2017, published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 1071 (E), dated the 28th August, 2017, except as respects things
done or omitted to be done before such supercession, the Commissioner, hereby
extends the time limit for furnishing the return by an Input Service Distributor
under sub-section (4) of section 39 of the said Act read with rule 65 of the
Central Goods and Services Tax Rules, 2017, for the month of July, 2017 upto the
13th October, 2017.
2. The extension of the time limit, for furnishing the return under
sub-section (4) of section 39 of the aforesaid Act, for the month of August,
2017 shall be subsequently notified in the Official Gazette.
(Dr. Sreeparvathy S.L.) Under Secretary to the Government of India [F.
No. 349/74/2017-GST (Pt.)]
|