Amendments to Central Goods and Services Tax Notification

The Central Government, under Section 148 of CGST Act, 2017, introduces amendments to Notification No. 31/2018-Central Tax. Amendments, recommended by the Council, entail changes in paragraph 2 of the notification.

Clause (i) sees an extension of the deadline from August 31, 2018, to January 31, 2019. Similarly, in clause (iv), the deadline shifts from September 30, 2018, to February 28, 2019.

These amendments aim to provide businesses with additional time to comply with regulatory requirements.

Dr. Sree Parvathy S.L., Under Secretary to the Government of India, signs the amendments. Stakeholders impacted by these changes should adjust their compliance timelines accordingly.