Amendment to Central Tax Notification

Further amendments to Notification No. 43/2018-Central Tax. Empowered by section 148 of the Central Goods and Services Tax Act, 2017.

Recommendations endorsed by the Council for regulatory clarity. Adjustments made to the second proviso in paragraph 2.

Time frame revised from July 2017 to December 2018. Previous amendment on November 29, 2018, via Notification No. 64/2018-Central Tax.

Aims to align provisions with current statutory timelines.