59/2017-Central Tax ,dt. 15-11-2017
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 59/2017 – Central Tax
New Delhi, the 15th November 2017
G.S.R. (E):- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 41/2017-Central Tax, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1255(E), dated the 13th October, 2017, namely:-
In the said notification, for the words, figures and letters “the 15th day of November, 2017”, the words, figures and letters “the 24thday of December, 2017” shall be substituted.
[F. No. 349/58/2017-GST(Pt.)]
(Ruchi Bisht)
Under Secretary to the Government of India
Note: – The principal notification No.41/2017-Central Tax, dated the 13th October, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1255 (E), dated the 13th October, 2017.
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59/2017-Central Tax : 41/2017 was amended. It provided for the due date of filing of GSTR 4, return by a composition dealer. Date was extended from 15th November to 24th December 2017.
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CA Shafaly Girdharwal
CA
New Delhi, India
CA Shaifaly Girdharwal is a GST consultant, Author, Trainer and a famous You tuber. She has taken many seminars on various topics of GST. She is Partner at Ashu Dalmia & Associates and heading the Indirect Tax department. She has authored a book on GST published by Taxmann.
