Authority: G.S.R (E) empowered by section 168 of CGST Act, 2017 and rule 61(5) of CGST Rules, 2017.
Amendment: Notification No. 16/2018-Central Tax modified.
Change: Due date in Table, serial number 1, column (3) adjusted from "20th May, 2018" to "22nd May, 2018".
Reason: Council's recommendation for revised deadline.
Issued By: Dr. Sree Parvathy S.L., Under Secretary to the Government of India.
Impact: Ensures compliance with revised timelines for GST-related filings.
Note: Original notification No. 16/2018-Central Tax dated 23rd March, 2018, remains unchanged except for the due date amendment.