This notification, No. 23/2018-Central Tax, issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, amends Notification No. 16/2018-Central Tax, dated March 23, 2018 (G.S.R. 268(E)). The amendment, made under the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, changes the date in column 3 against serial number 1 of the table within the principal notification from "20th May, 2018" to "22nd May, 2018". The notification is issued under F. No. 349/58/2017-GST/Pt.II and signed by Dr. Sreeparvathy S.L., Under Secretary.
Key Entities Referenced
Central Goods and Services Tax Act, 2017: A tax law enacted by the parliament of India
Central Goods and Services Tax Rules, 2017: Rules pertaining to the Central Goods and Services Tax Act
Central Board of Indirect Taxes and Customs: A government organisation under Ministry of Finance responsible for formulation of policy concerning indirect taxes
Ministry of Finance Department of Revenue: A department within the Indian government responsible for financial matters.
New Delhi: The location where the notification was issued.
G.S.R. 462E: A notification number related to Central Tax.
No. 16/2018-Central Tax: A notification number related to Central Tax.
Dr. SREEPARVATHY S.L.: Under Secretary who signed the notification.
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अथा&त ् :--
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"22 मई, 2018" अंक और श1 द रखे जाएगं े ।
[फा. सं. 349/58/2017-जीएसटी (पाट&. II)]
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2018 (cid:15)ारा (cid:18)कािशत क(cid:14) गई थी ।
2743 GI/2018 (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 18th May, 2018
No. 23/2018–Central Tax
G.S.R. 462(E).—In exercise of the powers conferred by section 168 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax
Rules, 2017, the Central Government, on the recommendations of the Council, hereby makes the following
amendment in the notification of the Government of India in the Ministry of Finance (Department of
Revenue), No. 16/2018-Central Tax, dated the 23rd March, 2018, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 268(E), dated the 23rd March, 2018,
namely:-
In the said notification, in the Table, against serial number 1, in column (3), for the figures, letters and
word “20th May, 2018”, the figures, letters and word “22nd May, 2018” shall be substituted.
[F. No. 349/58/2017-GST(Pt.II)]
Dr. SREEPARVATHY S.L., Under Secy.
Note : The principal notification No. 16/2018-Central Tax, dated the 23rd March, 2018, was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 268(E), dated
the 23rd March, 2018.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.