Important Keyword: F. No. 349/74/2017-GST(Pt.), Notification No. 24/2017 – Central Tax, Section 168 CGST Act 20017.

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

New Delhi, the 21^st August, 2017

Notification No. 24/2017 – Central Tax

GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

G.S.R .. 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 and notification No. 21/2017-Central Tax dated 08^th August, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. number 997 (E), dated the 08^th August, 2017, the Board, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance vide No. 23/2017–Central Tax, G.S.R. 1024(E), dated the 17^th August, 2017, namely:-

• in the table,
  • in Sl. No. 1, in column (3), for the figures, letters and word “20^th August, 2017”, the figures, letters and word “25^th August, 2017” shall be substituted;
  • in Sl. No. 2, in column (4), in item (i), for the figures, letters and word “20^th August, 2017”, the figures, letters and word “25^th August, 2017” shall be substituted;
  • in Sl. No. 2, in column (4), in item (iii), for the figures, letters and words“21^st day of August, 2017”, the figures, letters and words“26^th day of August, 2017” shall be substituted;
  • in Sl. No. 3, in column (3), for the figures, letters and word “20^th August, 2017”, the figures, letters and word “25^th August, 2017” shall be substituted;

• in paragraph 2, after the words “electronic credit ledger” occurring before the Explanation, the words, figures and letters “on or before 25^th August, 2017” shall be inserted.

2. This notification shall come into force with effect from the date of publication in the Official Gazette.

(Shankar Prasad Sarma)
Under Secretary to the
Government of India

Note:- The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 23/2017- Central Tax, dated the 17^th August, 2017, published vide G.S.R number 1024 (E) dated the 17^th August, 2017.

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