Supplies from Unregistered Supplier to Registered Recipient for Intra State Supplies Exemption Extended by three months Till 30 Sept. 2018

[Notification No. 12/2018 – Central Tax (Rate) dated 29 June 2018]

Notifications issued for exempting payment under reverse charge under sections 9 (4), 5 (4) and 7 (4) of the CGST Act, IGST Act and UTGST Act respectively.

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 28^th June, 2017, and last amended vide notification No. 10/2018-Central Tax (Rate), dated the 23rd March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 269 (E), dated the 23rd March, 2018, namely:-

In the said notification, for the figures, letters and words “30th day of June, 2018”, the figures, letters and words “30th day of September, 2018” shall be substituted.

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