Important Keyword: F. No.349 /74 /2017(Pt.), Notification No. 19/2017 – Central Tax, Section 38(2) CGST Act 2017.

[F. No.349 /74 /2017(Pt.)]
Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Excise and Customs)

New Delhi, 08^th August, 2017

Notification No. 19/2017 – 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 the first proviso to sub-section (2) of section 38 read with section 168 of the Central Goods and Services Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the   details specified in sub-section (2) of section 38 of the said Act for the month as specified in column (2) of the Table below, within the period as specified in the corresponding entry in column (3) of the said Table, namely:-

Table

2. This notification shall come into force with effect from the 8^th day of August, 2017.

(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India

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