Supplies from Unregistered Supplier to Registered Recipient for
Intra State Supplies Exemption Extended by three months Till 30 June 2018
[Notification No. 10/2018 –
Central Tax (Rate) dated 23 March 2018]
In exercise of the powers conferred by sub-section
(1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 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 further amendment in the notification of the Government of India, in
the Ministry of Finance (Department of Revenue),No.8/2017 – Central Tax (Rate),
dated the 28th June, 2017, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i), vide number
G.S.R. 680 (E), dated the 28th June, 2017, and amended vide
notification No.38/2017- Central 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. 1262 (E), dated the 13th
October, 2017, namely:-
In the said notification, 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.)]