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Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 64/2018 – Central Tax
New Delhi, the 29th November, 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 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, Subsection
(i) vide number G.S.R. 854(E), dated the 10th September, 2018, namely:–
In the said notification, in paragraph 2, after the second proviso, the following proviso shall be
inserted, namely: –
“Provided further that the details of outward supply of goods or services or both in FORM
GSTR-1 of the Central Goods and Services Tax Rules, 2017 for the quarter from July, 2018 to
September, 2018 for registered persons whose principal place of business is in Srikakulam district
in the State of Andhra Pradesh shall be furnished electronically through the common portal, on
or before the 30th November, 2018.”.
[F. No. 20/06/17/2018-GST (Pt. I)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
Note:- The principal
notification no. 43/2018, 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.
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