Important Keyword: Notification No. 02/2018 – Central Tax, F. No.349/58/2017-GST(Pt.), Section 168 CGST Act 2017, Rule 61(5) CGST Rules 2017, Notification No.35/2017-Central Tax.
[F. No.349/58/2017-GST(Pt.)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
New Delhi, the 20th January, 2018
Notification No. 02/2018 – Central Tax
Table of Contents
GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
G.S.R. …..(E).— In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Central Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 35/2017- Central Tax, dated the 15th September, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1164(E), dated the 15th September, 2017, namely:-
In the said notification, in the Table, against serial number 5, in column (3), for the figures, letters and word “20th January, 2018”, the figures, letters and word “22nd January, 2018” shall be substituted.
(Ruchi Bisht)
Under Secretary to the
Government of India
Note: – The principal notification No.35/2017-Central Tax, dated the 15th September, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1164(E), dated the 15th September, 2017.
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Section 15. Amendment of article 368.
Section 14. Amendment of article 366.
Circular No. 233/27/2024-GST: Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess.
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