GST on reverse charge U/S 9(4) suspended till 30th September 2019

Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No. 22/2018 – Central Tax (Rate)
New Delhi, the 6th August, 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 last amended vide notification No. 12/2018-Central Tax (Rate), dated the 29th
June, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide number G.S.R. 594 (E), dated the 29th June, 2018, namely:-
In the said notification, for the figures, letters and words “30th day of September, 2018”, the
figures, letters and words “30th day of September, 2019” shall be substituted.
[F. No.349/58/2017-GST (Pt.)]
(Dr. Sreeparvathy S.L)
Under Secretary to the Government of India
Note: – The principal notification No.8/2017-Central Tax (Rate), dated the 28th June, 2017
was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide
number G.S.R. 680 (E), dated the 28th June, 2017 and last amended vide notification No.
12/2018-Central Tax (Rate), dated the 29th June, 2018, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 594 (E), dated the 29th
June, 2018.

notfctn-22-2018-cgst-rate-english

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