Important Keyword: Section 52(1) CGST Act 2017, F.No.CBIC-20006/21/2024-GST.

[F.No.CBIC-20006/21/2024-GST]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

New Delhi, dated the 10^th July, 2024

NOTIFICATION No. 15/2024- 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 (1) of section 52 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. 52/2018-Central Tax, dated the 20^th September, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 900(E), dated the 20th September, 2018, namely:-

In the said notification, for the words “half per cent.”, the figure and word “0.25 per cent.” shall be substituted.

2.            This notification shall come into force from the date of its publication in official gazette.

(Raghavendra Pal Singh)

Director

Note: – The principal Notification No. 52/2018-Central Tax, dated the 20^th September, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 900(E), dated the 20th September, 2018.

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Official Income Tax Return filing website: https://incometaxindia.gov.in/