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 28^th October, 2017

Notification No. 52/2017 – Central Tax

GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

G. S. R (E). In 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 31^st day of October 2017”, the words, figures and letters “the 30^th 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 13^th October 2017, published vide number G. S. R. 1258 (E), dated the 13^th October, 2017.

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