Reverse charge mechanism u/s 5(4) of IGST Act suspended till 30.06.2018

Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.06.2018.

Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 11/2018 – Integrated Tax (Rate)

New Delhi, the 23^rd March, 2018

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 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 amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 32/2017- Integrated Tax (Rate), dated the 13^th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1263 (E), dated the 13^th October, 2017, namely:-

In the said notification, in paragraph 2, for the figures, letters and words “31^st day of March, 2018”, the figures, letters and words “30^th day of June, 2018” shall be substituted.

[F. No.349/58/2017-GST (Pt.)]
(Ruchi Bisht)
Under Secretary to the Government of India

Note: – The principal notification No. 32/2017- Integrated Tax (Rate), dated the 13^th October, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1263 (E), dated the 13^th October, 2017.