Seeks to extend the due date for furnishing the statement in FORM GSTR-8 by e-commerce companies for the months of October to December, 2018 till 31.01.2019

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ax New Delhi, the 31st December, 2018 S.O. 6430 (E). --- WHEREAS, sub-section (4) of section 52 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this Order referred to as the said Act) provides that every operator who collects the amount specified in sub-section (1) shall furnish a statement, electronically, containing the details of outward supplies of goo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Central Goods and Services Tax Act, 2017 , the Central Government, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely: 1. Short title. This Order may be called the Central Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018. 2. In section 52 of the Central Goods and Services Tax Act, 2017 , in sub-section (4), the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X