Extended time period for completing migration procedure

Print Friendly, PDF & Email

Seeks to extend the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India Ministry of Finance (Department of Revenue)

Central Board of Indirect Taxes and Customs Notification No. 67/2018 – Central Tax 

New Delhi, the 31stDecember, 2018 

G.S.R. (E).-In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.31/2018-Central Tax, dated the 6thAugust, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 742(E), dated the 6thAugust, 2018, namely:

In the said notification, in paragraph 2 ,-

  • in clause (i), for the figures, letters and word “31stAugust, 2018”, the figures, letters and word “31stJanuary, 2019” shall besubstituted;
  • in clause (iv), for the figures, letters and word “30th September, 2018”, the figures, letters and word “28th February, 2019” shall be substituted.

[F.No.20/06/16/2018-GST]

( Dr.SreeparvathyS.L.)

Under Secretary to the Government ofIndia.

Note:- The principal notification No. 31/2018 – Central Tax, dated the 6thAugust, 2018 was published in the Gazette of India, Extraordinary vide number G.S.R. 742(E), dated the 6thAugust, 2018.

Related Information