Important Keyword: F. No. 20/06/16/2018-GST (Pt. I), Notification No. 35/2019 – Central Tax, Section 148 CGST Act 2017.

[F. No. 20/06/16/2018-GST (Pt. I)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 29^th July, 2019

Notification No. 35/2019 – 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 section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2019- Central Tax, dated the 23^rd April, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 322(E), dated the 23^rd April, 2019, namely:–

In the said notification, in paragraph 2, in the proviso, for the figures, letters and words “31^st day of July, 2019”, the figures, letters and word, “31^st day of August, 2019” shall be substituted.

(Ruchi Bisht)
Under Secretary to the
Government of India

Note: – The principal notification No. 21/2019-Central Tax dated the 23^rd April, 2019 was published in the Gazette of India, Extraordinary, vide number G.S.R. 322(E), dated the 23^rd April, 2019 and was subsequently amended by notification No. 34/2019-Central Tax, dated the 18^th July, 2019, published in the Gazette of India, Extraordinary, vide number G.S.R. 514(E), dated the 18^th July, 2019.

Read More: Notification No. 47/2019 – Central Tax: Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.

Web Stories: Notification No. 47/2019 – Central Tax: Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.

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