Important Keyword: F. No. 349/74/2017-GST (Pt.), Notification No. 26/2017-Central Tax, Notification No. 31/2017 – Central Tax, Section 39(6) CGST Act 2017, Rule 65 CGST Rules 2017.

[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 11^th September, 2017

Notification No. 31/2017 – 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 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 super cession of notification No. 26/2017-Central Tax, dated the 28^th August, 2017, published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1071 (E), dated the 28^th August, 2017, except as respects things done or omitted to be done before such super cession, the Commissioner, hereby extends the time limit for furnishing the return by an Input Service Distributor 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 month of July, 2017 up to the 13^th October, 2017.

2.   The extension of the time limit, for furnishing the return under sub-section (4) of section 39 of the aforesaid Act, for the month of August, 2017 shall be subsequently notified in the Official Gazette.

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

Read More: Notification No. 32/2017 – Central Tax: Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration.

Web Stories: Notification No. 32/2017 – Central Tax: Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration.

Download Pdf: https://taxinformation.cbic.gov.in/