NOTIFICATION NO. 67/2018 – CENTRAL TAX, DATED 31-12-2018

SECTION 25, READ WITH SECTION 148, OF THE CENTRAL GST ACT, 2017 – REGISTRATION – PROCEDURE FOR – PERSONS WHO DID NOT FILE COMPLETE FORM GST REG-26 BUT RECEIVED ONLY A PROVISIONAL IDENTIFICATION NUMBER (PID) TILL 31-12-2017 MAY NOW APPLY FOR GSTIN – AMENDMENT IN NOTIFICATION NO.31/2018-CENTRAL TAX, DATED 6-8-2018

NOTIFICATION NO. 67/2018 – CENTRAL TAXDATED 31-12-2018

In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.31/2018-Central Tax, dated the 6th August, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 742(E), dated the 6th August, 2018, namely :

In the said notification, in paragraph 2 ,-

(i) in clause (i), for the figures, letters and word “31st August, 2018”, the figures, letters and word “31st January, 2019” shall be substituted;
(ii) in clause (iv), for the figures, letters and word “30th September, 2018”, the figures, letters and word “28th February, 2019” shall be substituted.