This notification, No. 35/2019-Central Tax, issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, makes further amendments to Notification No. 21/2019-Central Tax, dated April 23, 2019 (G.S.R. 322(E)). The amendment, made under the authority of Section 148 of the Central Goods and Services Tax Act, 2017, extends the deadline mentioned in the proviso of paragraph 2 of the principal notification. Specifically, it substitutes "31st day of July, 2019" with "31st day of August, 2019". The notification is dated July 29, 2019, and is referenced under F.No. 2006/16/2018/GST/Pt. I. The issuing authority is Ruchi Bisht, Under Secretary. The principal notification was subsequently amended by notification No. 34/2019-Central Tax, dated the 18th July, 2019, published in the Gazette of India, Extraordinary, vide number G.S.R. 514(E), dated the 18th July, 2019.
Key Entities Referenced
Central Board of Indirect Taxes and Customs: A government organization under the Department of Revenue, Ministry of Finance.
Ministry of Finance: The ministry responsible for financial matters of the Government of India.
Central Goods and Services Tax Act, 2017: A law enacted by the Parliament of India to levy and collect tax on Intra-State supply of goods or services or both.
New Delhi: The location where the notification was issued.
G.S.R. 534E: The number assigned to the notification in the Gazette of India.
RUCHI BISHT: Under Secretary who signed the notification.
Central Tax: Related to the central government's taxation policies.
31st day of August, 2019: The substituted date mentioned in the amendment.
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3869 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 29th July, 2019
No. 35/2019–Central Tax
G.S.R. 534(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 further
amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue),
No. 21/2019- Central Tax, dated the 23rd April, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R. 322(E), dated the 23rd April, 2019, namely:–
In the said notification, in paragraph 2, in the proviso, for the figures, letters and words “31st day of July,
2019”, the figures, letters and word, “31st day of August, 2019” shall be substituted.
[F.No. 20/06/16/2018-GST (Pt. -I)]
RUCHI BISHT, Under Secy.
Note : The principal notification No. 21/2019-Central Tax, dated the 23rd April, 2019 was published in the Gazette of
India, Extraordinary, vide number G.S.R. 322(E), dated the 23rd April, 2019 and was subsequently amended by
notification No. 34/2019-Central Tax, dated the 18th July, 2019, published in the Gazette of India, Extraordinary,
vide number G.S.R. 514(E), dated the 18th July, 2019.
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and Published by the Controller of Publications, Delhi-110054.