Notification deferring liability to pay GST on reverse charge basis

Notification deferring liability to pay GST on reverse charge basis : As recommended in the 26th GST council meeting, the liability to pay tax on reverse charge basis has been deferredtill 30.06.2018.

The notification deferring the provisions has been provided for reference.

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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)] Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 10/2018 Central Tax (Rate)

New Delhi, the 23rd March, 2018

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, 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.8/2017 Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 680 (E), dated the 28th June, 2017, and amended vide notification No.38/2017- Central Tax (Rate), dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 1262 (E), dated the 13th October, 2017, namely:- In the said notification, for the figures, letters and words 31st day of March, 2018, the figures, letters and words 30th day of June, 2018 shall be substituted.

[F. No.349/58/2017-GST (Pt.)] (Ruchi Bisht)