Authority: Commissioner empowered by sub-section (6) of section 39, along with section 168 of the Central Goods and Services Tax Act, 2017.
Notification Amended: Government of India, Ministry of Finance, Department of Revenue No. 66/2018-Central Tax, dated 29th November, 2018.
Change: Deadline for compliance shifted from "31st January, 2019" to "28th February, 2019".
Purpose: Provides additional time for filing, easing compliance burden.
Issued By: Dr. Sree Parvathy S.L., Under Secretary to the Government of India.
Publication: Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1150(E), dated 29th November, 2018.