Seeks to extend the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. - 67/2018 - Central GST (CGST)

Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 67/2018 Central Tax New Delhi, the 31st December, 2018 G.S.R. 1244 (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 amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.31/2018-Central Tax, dated the 6th August, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 742(E), dated the 6th August, 2018 , namely : In the said notification, in paragraph 2 ,- (i) in clause (i), for the figures, letters and word 31st August, 2018 , the figures, letters and word 31st January, 2019 shall be substituted; (ii) in clause (iv), for the figures, letters and word 30th September, 2018 , the figures, letters and word 28th February, 2019 shall be substituted. [F.No.20/06/16/2018-GST] ( Dr. Sreeparvathy S.L.) Under Secretary to the Government of India. Note:- The principal notification No. 31/2018 Central Tax, dated the 6th August, 2018 was published in the Gazette of India, Extraordinary vide number G.S.R. 742(E), dated the 6th August, 2018 .