Central Tax Notification No 67 of 2018 dt 31st December, 2018 under GST

Notification no 67/2018 Central Tax date on 31st December, 2018, GST

Seeks to extend the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.

The extract of GST Notification No. 67/2018- Central Tax is given below: 

Notification No. 67/2018- Central Tax, GST

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] 

Government of India

Ministry of Finance

(Department of Revenue)

Central Board of Indirect Taxes and Customs

Notification No. 67/2018 – Central Tax 

New Delhi, the 31^st 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 amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.31/2018-Central Tax, dated the 6^th August, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 742(E), dated the 6^th August, 2018, namely :

In the said notification, in paragraph 2 ,- 

(i)                 in clause (i), for the figures, letters and word “31^st August, 2018”, the figures, letters and word “31^st January, 2019” shall be substituted;

 (ii)              in clause (iv), for the figures, letters and word “30^th September, 2018”, the figures, letters and word “28^th February, 2019” shall 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. 31/2018 – Central Tax, dated the 6^th August, 2018 was published in the Gazette of India, Extraordinary vide number G.S.R. 742(E), dated the 6^th August, 2018.