Important Keyword: Section 39(6) CGST Act 2017, Rule 62 CGST Rules 2017, Notification No. 65/2018 – Central Tax, F. No. 20/06/17/2018-GST (Pt. I).
[F. No. 20/06/17/2018-GST (Pt. I)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 29th November, 2018
Notification No. 65/2018 – 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),
the Commissioner hereby extends the time limit for furnishing the return in FORM GSTR-4 of the Central Goods and Services Tax Rules, 2017 for the quarter July to September, 2018 under sub-section (2) of section 39 of the said Act read with rule 62 of the Central Goods and Services Tax Rules, 2017 by a registered person paying tax under the provisions of section 10 of the said Act whose principal place of business is in Srikakulam district in the State of Andhra Pradesh, till the 30th day of November, 2018.
(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India
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