CGST Notification 72/2018
| Title | Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. |
| Number | 72/2018 |
| Date | 31-12-2018 |
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(1) In exercise of the powers conferred by the second proviso to
sub-section (1) of section 37 read with section 168 of the
Central Goods and Services Tax Act, 2017 (12 of 2017), the
Commissioner, on the recommendations of the Council, hereby makes the
following further amendments in the notification of the Government of India
in the Ministry of Finance (Department of Revenue), No. 44/2018- Central
Tax, dated the 10th September, 2018, published in the
Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide
number G.S.R. 855(E), dated the 10th September, 2018, namely:–
(2) In the said notification, in the first paragraph, in the first proviso, for the words, figures and letters
“July, 2017 to November, 2018” and “31st day of December, 2018”, the words, figures and letters “July,
2017 to February, 2019” and “31st day of March, 2019”shall be respectively substituted.
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