Amendments to notifications No. 35/2017 and No. 16/2018 - Central Tax.
Authority derived from the Central Goods and Services Tax Act, 2017.
Amendments enacted based on Council recommendations for regulatory coherence.
Changes applied to the proviso in the initial paragraph.
Revised timeline from July 2017 to February 2019 and March 31, 2019.
Previous amendments on September 10, 2018, via Notification No. 46/2018-Central Tax.
Aims to align regulations with current statutory deadlines for enhanced compliance.