Seeks to extend the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.

Notice Date : 31 December 2018

[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. 67/2018 – Central Tax

New Delhi, the 31st December, 2018

G.S.R......(E).- 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, Subsection (i), vide number G.S.R. 742(E), dated the 6 th 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.

[F.No.20/06/16/2018-GST]

( Dr. Sreeparvathy S.L.)

Under Secretary to the Government of India.

Note:- The principal notification No. 31/2018 – Central Tax, dated the 6th August, 2018 was published in the Gazette of India, Extraordinary vide number G.S.R. 742(E), dated the 6 th August, 2018.