Notification No. 9/2019 – Integrated Tax (Rate): To amend notification No. 8/ 2017- Integrated Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC

Important Keyword: Notification No. 9/2019 – Integrated Tax (Rate), Section 5(4)(3)(1) IGST Act 2017, Section 6(1) IGST Act 2017, Section 20(xxv)(iv)(iii) IGST Act 2017, Section 15(5) CGST Act 2017, Section 16(1) CGST Act 2017, Section 148 CGST Act 2017.

[F. No.354/32/2019-TRU]
Government of India
Ministry of Finance
(Department of Revenue)

New Delhi, the 10^th May, 2019

Notification No. 9/2019 – Integrated Tax (Rate)

GST: [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

G.S.R……(E).- In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 5, subsection (1) of section 6 and clauses (iii), (iv) and (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section 15, subsection (1) of section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do,

Hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 8/2017- Integrated Tax (Rate), dated the 28^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 683(E), dated the 28^th June, 2017, namely:-

In the said notification, –

• in the Table, against serial number 3, in items (ie) and (if), in the entries in column (5), for the figures and letters “10^th ”, wherever they occur, the figures and letters “20^th ” shall be substituted;
• in Annexure IV, for the figures and letters “10^th ”, at both the places where they occur, the figures and letters “20^th” shall be substituted.

(Ruchi Bisht)
Under Secretary to the
Government of India

Note: – The principal notification No. 8/2017 – Integrated Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 683 (E), dated the 28th June, 2017 and was last amended by notification No. 3/2019-Integrated Tax (Rate), dated the 29^th March, 2019 vide number G.S.R. 256 (E), dated the 29^th March, 2019.

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Web Stories: Notification No. 76/2019 – Central Tax: Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore. rupees for the month of November 2019.

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