Important Keyword: Section 38(2) CGST Act 2017, F. No.349/74/2017-GST(Pt.), Notification No. 54 /2017 – Central Tax, Notification No. 30/2017-Central Tax.

[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 30^th October, 2017

Notification No. 54 /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 the first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner hereby makes the following amendments in the notification number 30/2017-Central Tax, dated the 11^th September, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 1144 (E), dated the 11^th September, 2017, namely:-

in the table,

1. against Sl. No. 2, in column (4), for the words, figures and letters “Up to 31^st October, 2017”, the words, figures and letters “Up to 30^th November, 2017” shall be substituted.
2. against Sl. No. 3, in column (4), for the words, figures and letters “Up to 10^th November, 2017”, the words, figures and letters “Up to 11^th December, 2017” shall be substituted.

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

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