Important Keyword: Notification No. 30/2018 – Central Tax, F. No.349/58/2017-GST(Pt.), Section 39(6) CGST Act 2017, Section 168 CGST Act 2017, Notification No. 25/2018-Central Tax, Rule 65 CGST Rules 2017.
[F. No.349/58/2017-GST(Pt.)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
New Delhi, the 30th July, 2018
Notification No. 30/2018 – 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 sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 25/2018-Central Tax, dated the 31st May, 2018, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 517 (E), dated the 31st May, 2018, except as respects things done or omitted to be done before such supersession, the Commissioner hereby extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 under sub-section (4) of section 39 of the said Act read with rule 65 of the Central Goods and Services Tax Rules, 2017, for the months of July, 2017 to August, 2018 till the 30th day of September, 2018.
(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India
Download Pdf: https://taxinformation.cbic.gov.in/
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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