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 11th September, 2017
Notification No. 31/2017 – 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 super cession of notification No. 26/2017-Central Tax, dated the 28th 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 28th 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 13th 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
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