Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 71/2018 – Central Tax
New Delhi, the 31st December, 2018
G.S.R.....(E).– In exercise of the powers conferred by section 148 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the
Council, hereby makes the following further amendments in the
notification of the Government
of India in the Ministry of Finance (Department of Revenue) No. 43/2018- Central Tax, dated
the 10th September, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R. 854(E), dated the 10th September, 2018, namely:–
In the said notification, in paragraph 2, in the second proviso, for the words, figures and letters
“July, 2017 to September, 2018” and “31st day of December, 2018”, the words, figures and
letters “July, 2017 to December, 2018” and “31st day of March, 2019” shall respectively be
substituted.
[F.No.20/06/16/2018-GST]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
Note: - The principal
notification No. 43/2018-Central Tax, dated the 10th September, 2018
was published in the Gazette of India, Extraordinary, vide number G.S.R. 854(E), dated the
10th September, 2018 and was last amended by
notification No. 64/2018-Central Tax, dated the
29th November, 2018, published in the Gazette of India, Extraordinary, vide number G.S.R.
1148(E), dated the 29th November, 2018.
|