CGST tax notification no 10/2018 dt 23 March 2018 - Extension for Sec 9(4) of CGST

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.


HENCE SEC 9(4) which deals in RCM in case of Unregistered suppliers has now been postponed till 30 June 2018....

For reading full notification please refer link - http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-10-2018-cgst-rate-english.pdf;jsessionid=58F3995B72A47A35F8370A875D86BBA3


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