Important Keyword: F. No.349/58/2017-GST (Pt. II), Notification No. 52/2017 – Central Tax, Section 168 CGST Act 2017, Rule 40(1)(b) CGST Rules 2017, Notification No. 44/2017- Central Tax.
[F. No.349/58/2017-GST (Pt. II)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
New Delhi, the 28th October, 2017
Notification No. 52/2017 – 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 pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Central Goods and Services Tax Rules, 2017, the Central Government hereby makes the following amendments in the notification number 44/2017-Central Tax, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G. S. R. 1258 (E), dated the 13th October, 2017, namely:-
In the said notification, for the words, figures and letters “the 31st day of October 2017”, the words, figures and letters “the 30th day of November 2017” shall be substituted.
(Dr. Sree Parvathy S.L.)
Under Secretary to
Government of India
Note: – The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, sub- section (i) vide notification No. 44/2017-Central Tax, dated the 13th October 2017, published vide number G. S. R. 1258 (E), dated the 13th October, 2017.
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