Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 10/2018–Central Tax
New Delhi, the 23rd January, 2018
G.S.R. 59(E).– In exercise of the powers conferred by sub-section (1) of section 6 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the “CGST Act”), on the recommendations of the Council, the Central Government hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 39/2017-Central Tax dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 1253 (E) dated the 13th October, 2017, namely:-
In the said notification, for the words and figures “except rule 96”, the words, figures, brackets and letter ‘except sub rules (1) to (8) and sub rule (10) of rule 96” 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. 39/2017-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. 1253 (E), dated the 13th October, 2017.
Payment of cash in a pool account and it may be adjust with the tax due is most welcome and it is very ease to adjustment of dues like INCOME TAX.
may kindly be look-in-to the matter by the GST council.
Refund of cash may be available with the pool account and adjust with the future due of the dealer is most welcome and it avoid further complication for the dealers. May kindly be consider by the GST council.