CBEC Notification 63/2017 Central Tax (CGST) dt. 15 Nov. 2017
CBEC issues Notification No. 63/2017 Central Tax (CGST) dt. 15 Nov.2017 to further extend the due date upto 31 Dec. 2017 for filing of GST ITC-04 for the period July 2017~Sept. 2017.
G.S.R… (E):- In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 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. 53/2017-Central Tax, dated the 28th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1346 (E), dated the 28th October, 2017, namely:-
In the said notification, for the words, figures and letters “the 30th day of November, 2017”, the words, figures and letters “the 31st day of December, 2017” shall be substituted.