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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 Indirect Taxes and Customs Notification No. 72/2018 – Central Tax
New Delhi, the 31st December, 2018
G.S.R.....(E).– 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 $10^{\text{th}}$ 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 $10^{\text{th}}$ September, 2018, namely:–
In the said notification, in the first paragraph, in the first proviso, for the words, figures and letters “July, 2017 to November, 2018” and “$31^{\text{st}}$ day of December, 2018”, the words, figures and letters “July, 2017 to February, 2019” and “$31^{\text{st}}$ day of March, 2019”shall be respectively substituted.
[F.No.20/06/16/2018-GST]
(Dr. Sreeparvathy S.L.) Under Secretary to the Government of India
Note:- The principal notification No. 44/2018-Central Tax, dated the $10^{\text{th}}$ September, 2018 was published in the Gazette of India, Extraordinary, vide number G.S.R. 855(E), dated the $10^{\text{th}}$ September, 2018 and was last amended by notification No. 63/2018-Central Tax, dated the $29^{\text{th}}$ November, 2018, published in the Gazette of India, Extraordinary, vide number G.S.R. 1147(E), dated the $29^{\text{th}}$ November, 2018.
