GST Reverse Charge deferred till 30th June 2018 Notification to implement GST Council decision
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Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 10/2018 – Central Tax (Rate)
New Delhi, the 23rd March, 2018
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India,
in the Ministry of Finance (Department of Revenue), No.8/2017 – Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 680 (E), dated the 28th June, 2017, and amended vide notification No.38/2017- Central Tax (Rate), dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 1262 (E), dated the 13th October, 2017, namely:- In the said notification, for the figures, letters and words “31st day of March, 2018”, the figures, letters and words “30th day of June, 2018” shall be substituted.
[F. No.349/58/2017-GST (Pt.)]
(Ruchi Bisht)
Under Secretary to the Government of India
Note: – The principal notification No.8/2017-Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 680 (E), dated the 28th June, 2017 and amended vide notification No.38/2017- Central Tax (Rate), dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1262 (E), dated the 13th October, 2017.
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