Notification no 71/2018 Central Tax date on 31st December, 2018, GST

Central Tax Notification No 71 of 2018 dt 31st December, 2018 under GST

Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. 

The extract of GST Notification No. 71/2018- Central Tax is given below: 

Notification No. 71/2018- 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. 71/2018 – 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 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 10^th 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 10^th 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 “31^st day of December, 2018”, the words, figures and letters “July, 2017 to December, 2018” and “31^st 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 10^th September, 2018 was published in the Gazette of India, Extraordinary, vide number G.S.R. 854(E), dated the 10^th September, 2018 and was last amended by notification No. 64/2018-Central Tax, dated the 29^th November, 2018, published in the Gazette of India, Extraordinary, vide number G.S.R. 1148(E), dated the 29^th November, 2018.