Amendments to Central Goods and Services Tax Notifications

Commissioner, exercising authority under Central Goods and Services Tax Act, 2017, introduces amendments to two notifications. Notifications 21/2017-Central Tax and 56/2017-Central Tax, dated August 8, 2017, and November 15, 2017, respectively, undergo revisions.

Proviso in the first paragraph of both notifications sees changes regarding timelines, now extended from July 2017 to February 2019 and December 2018 to March 2019. Amendments aim to provide clarity and alignment with evolving regulatory requirements.

Signed by Dr. Sree Parvathy S.L., Under Secretary to the Government of India, the changes seek to streamline compliance processes.

Businesses and stakeholders impacted by these notifications should review and adhere to the updated timelines to ensure compliance. These amendments reflect the government's commitment to adapt regulations in response to industry needs and changing circumstances.