In exercise of the powers conferred by the second proviso to sub section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017)

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-12042024-253685 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 232] NEW DELHI, FRIDAY, APRIL 12, 2024/CHAITRA 23, 1946 2548 GI/2024 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 12th April, 2024 No. 09/2024 – CENTRAL TAX G.S.R. 246(E). In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 83/2020 Central Tax, dated the 10th November, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 699(E), dated the 10th November, 2020, namely:- In the said notification, after the fourth proviso, the following proviso shall be inserted, namely:- "Provided also that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act, other than the registered persons who are required to furnish return under proviso of the said sub-section, for the tax period March, 2024, shall be extended till the twelfth day of April, 2024." 2. This notification shall be deemed to have come into force with effect from the 11th day of April, 2024. [F. No. CBIC-20021/1/2024-GST] R. ANANTH, Director Note: The principal notification No. 83/2020 –Central Tax, dated the 10th November, 2020 was published in the Gazette of India, Extraordinary vide number G.S.R. 699(E), dated the 10th November, 2020 and was last amended by notification No. 41/2023 –Central Tax, dated the 25th August 2023, published in the Gazette of India, Extraordinary vide number G.S.R. 624(E), dated the 25th August 2023. 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. MANOJ KUMAR VERMA Digitally signed by MANOJ KUMAR VERMA Date: 2024.04.12 22:51:10+05'30'