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The Central Government extends the due date for the submission of details in FORM GST-ITC-04 to the 31st day of December, 2017. The Central Government makes this amendment under section 168 of the Central Goods and Services Tax Act, 2017 and sub-rule 3 of rule 45 of the Central Goods and Services Tax Rules, 2017. The authority substitutes the date in notification number 53/2017-Central Tax.
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[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 Excise and Customs]
Notification No. 63/2017 – Central Tax
New Delhi, the 15th November, 2017
G.S.R. (E):- In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017, the Central Government hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 53/2017- Central Tax, dated the 28th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1346 (E), dated the 28th October, 2017, namely:-
In the said notification, for the words, figures and letters “the 30th day of November, 2017”, the words, figures and letters “the 31st day of December, 2017” shall be substituted.
[F. No. 349/58/2017-GST(Pt)]
(Dr.Sreeparvathy S.L.) Under Secretary to the Government of India
Note: - The principal notification No.53/2017-Central Tax, dated the 28th October, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1346 (E), dated the 28th October, 2017.
