Notification No. 71/2018 – Central Tax

Notification No. 71/2018 – Central Tax

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

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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.

Source: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-71-central-tax-english-2018.pdf