Notification No. 67/2018 – Central Tax: Seeks to extend the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.

Important Keyword: Section 148 CGST Act 2017, F.No.20/06/16/2018-GST, Notification No. 67/2018 – Central Tax, Notification No. 31/2018 – Central Tax.

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

New Delhi, the 31^st December, 2018

Notification No. 67/2018 – 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 amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.31/2018-Central Tax, dated the 6^th August, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 742(E), dated the 6^th August, 2018, namely :

In the said notification, in paragraph 2 ,-

• in clause (i), for the figures, letters and word “31^st August, 2018”, the figures, letters and word “31^st January, 2019” shall be substituted;
• in clause (iv), for the figures, letters and word “30^th September, 2018”, the figures, letters and word “28^th February, 2019” shall be substituted.

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

Note:- The principal notification No. 31/2018 – Central Tax, dated the 6^th August, 2018 was published in the Gazette of India, Extraordinary vide number G.S.R. 742(E), dated the 6^th August, 2018.

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