Supplies from Unregistered Supplier to Registered Recipient for Intra State Supplies Exemption Extended by One Year till 30 Sept. 2019

[Notification No. 22/2018 – Central Tax (Rate) dated 6 August 2018]

Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2019.

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 28^th 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. 12/2018-Central Tax (Rate), dated the 29^th June, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 594 (E), dated the 29^th June, 2018, namely:-

In the said notification, for the figures, letters and words “30^th day of September, 2018”, the figures, letters and words “30^th day of September, 2019” shall be substituted.

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