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Core Purpose

Amendment under section 148 of the CGST Act, 2017 to Notification No. 04/2024-Central Tax, extending a compliance date from 1st April 2024 to 15th May 2024.

Detailed Summary

The Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs, issued Notification No. 08/2024-Central Tax, S.O. 1663(E), dated 10th April 2024, under section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), on the recommendations of the GST Council, amending Notification No. 04/2024-Central Tax dated 5th January 2024 (S.O. 85(E)) by substituting, in paragraph 4, the words and figures '1st day of April, 2024' with '15th day of May, 2024'; the amending notification itself states it shall come into force from 1st April 2024, and is signed by Raghavendra Pal Singh, Director, under F. No. CBIC-20001/7/2023-GST.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-10042024-253641 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 1578] NEW DELHI, WEDNESDAY, APRIL 10, 2024/CHAITRA 21, 1946 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 10th April, 2024 No. 08/2024- Central Tax S.O. 1663(E).— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), 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. 04/2024-Central Tax, dated the 5th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 85(E), dated the 5th January, 2024, namely:- In the said notification, in para 4, for the words and letters "1st day of April, 2024", the words and letters “15th day of May, 2024” shall be substituted. 2. This notification shall come into force from 1st day of April, 2024. [F. No. CBIC-20001/7/2023-GST] RAGHAVENDRA PAL SINGH, Director Note: - The principal Notification No. 04/2024- Central Tax, dated the 5th January, 2024, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 85(E), dated the 5th January, 2024. 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.

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