Payment of Tax under Section 5(4) of IGST Act, 2017 Date Extended to 30 June 2018 from 31 March 2018

[Notification No. 11/2018 – Integrated Tax (Rate) dated 23 March 2018]

In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 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 amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 32/2017- Integrated Tax (Rate), dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1263 (E), dated the 13th October, 2017, namely:-

In the said notification, in paragraph 2, for the figures, letters and words “31st day of March, 2018”, the figures, letters and words “30th day of June, 2018” shall be substituted.

[F. No.349/58/2017-GST (Pt.)]