Notification No. 06/2019 – Central Tax: Seeks to amend notification No. 65/2017-Central Tax dated 15.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts.

Important Keyword: Section 23(2) CGST Act 2017, Section 22(1) CGST Act 2017, Notification No. 06/2019 – Central Tax, F.No.20/06/16/2018-GST (Pt. II), Notification No. 65/2017-Central Tax.

[F.No.20/06/16/2018-GST (Pt. II)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 29^th January, 2019

Notification No. 06/2019 – Central Tax

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 sub-section (2) of section 23 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. 65/2017-Central Tax, dated the 15^th November, 2017, published in the Gazette of India, Extraordinary, vide number G.S.R. 1421 (E), dated the 15^th November, 2017, namely: –

In the said notification, in the proviso, for the words, brackets, letters and figures “sub-clause

(g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and Kashmir”, words, brackets and figures “the first proviso to sub-section (1) of section 22 of the said Act, read with clause (iii) of the Explanation to the said section” shall be substituted.

2. This notification shall come into force with effect from the 1st day of February, 2019.

(Gunjan Kumar Verma)
Under Secretary to the
Government of India

Note: – The principal notification No. 65/2017-Central Tax dated the 15^th November, 2017, was published in the Gazette of India, Extraordinary, vide number G.S.R. 1421 (E), dated the 15^th November, 2017.

Read More: Notification No. 23/2020 – Central Tax: Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020.

Web Stories: Notification No. 23/2020 – Central Tax: Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020.

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