CGST Notification 10/2018
| Title | Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund |
| Number | 10/2018 |
| Date | 23-01-2018 |
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(1) In exercise of the powers conferred by sub-section (1) of section 6 of the
Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred
to as the “CGST Act”), on the recommendations of the Council, the Central Government
hereby makes the following amendment in the notification of the Government of India in the
Ministry of Finance, Department of Revenue No. 39/2017 – Central Tax dated the 13th
October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection
(i) vide number G.S.R. 1253 (E) dated the 13th October, 2017, namely:-
(2) In the said notification, for the words and figures “except rule 96”, the words, figures,
brackets and letter ‘except sub rules (1) to (8) and sub rule (10) of rule 96” shall be
substituted.
Note:- The principal notification No. 39/2017-Central Tax, dated the 13th October, 2017 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 1253 (E), dated the 13th October, 2017.
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