Amendment to Central Tax Notification

Further amendments to Notification No. 34/2018-Central Tax. Enacted under the authority of the Central Goods and Services Tax Act, 2017.

Recommendations endorsed by the Council for regulatory precision. Modification made to the third proviso in the initial paragraph.

Revised timeframe from July 2017 to February 2019. Previous amendment on November 29, 2018, via Notification No. 62/2018-Central Tax.

Aims to synchronize provisions with current statutory deadlines.