Important Keyword: Section 168 CGST Act 2017, Rule 45(3) CGST Rules 2017, F.No.20/06/16/2018-GST, Notification No. 78 /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 31st December, 2018
Notification No. 78 /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 pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), and in super cession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 59/2018- Central Tax, dated the 26th October, 2018, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.1071(E), dated the 26th October, 2018, except as respects things done or omitted to be done before such super cession, the Commissioner, hereby extends the time limit for furnishing the declaration in FORM GST ITC-04 of the said rules, in respect of goods dispatched to a job worker or received from a job worker, during the period from July, 2017 to December, 2018 till the 31st day of March, 2019.
(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India
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