This notification, No. 25/2019-Central Tax, issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, and published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection i, No. G.S.R. 443(E), dated June 21, 2019, amends notification No. 22/2019-Central Tax, dated April 23, 2019 (G.S.R. 323(E)). The amendment substitutes "21st day of June, 2019" with "21st day of August, 2019." This change is made under the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), based on the recommendations of the Council and in the public interest. The notification was issued by Ruchi Bisht, Under Secretary, and carries file number F. No. 2006/16/2018/GST Pt. II.
Key Entities Referenced
Central Goods and Services Tax Act, 2017: An act of the Parliament of India to make a provision for the levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
Central Government: The executive authority of the Union of India.
the Council: Refers to the Goods and Services Tax (GST) Council.
Ministry of Finance: A ministry in the Government of India responsible for the finances of the country.
Department of Revenue: A department under the Ministry of Finance, Government of India.
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS: The apex indirect tax body in India responsible for formulation of policy concerning levy and collection of customs, central excise duties, central goods & services tax and integrated goods & services tax and prevention of smuggling.
New Delhi: The capital of India.
RUCHI BISHT: Under Secretary, Government of India, as indicated by the signature at the end of the notification.
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2990 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 21st June, 2019
No. 25 /2019–Central Tax
G.S.R. 443 (E).—In exercise of the powers conferred by section 164 of the Central Goods and Services Tax
Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is
necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government
of India, Ministry of Finance, Department of Revenue No.22/2019-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. 323(E), dated the 23rd April,
2019, namely:-
In the said notification, for the figures, letters and words “21st day of June, 2019” the figures, letters and word
“21st day of August, 2019” shall be substituted.
[F. No. 20/06/16/2018-GST (Pt. II)]
RUCHI BISHT, Under Secy.
Note: The principal notification No. 22/2019-Central Tax, dated the 23rd April, 2019 was published in the Gazette of
India, Extraordinary, vide number G.S.R. 323(E), dated the 23rd April, 2019.
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