pri Reverse charge mechanism u/s 5(4) of IGST Act suspended till 30.09.2018 Reverse charge mechanism u/s 5(4) of IGST Act suspended till 30.09.2018

Seeks to exempt payment of tax under section 5(4) of IGST Act, 2017 till 30.09.2018 vide Notification No. 13/2018 – Integrated Tax (Rate) dated 29th June, 2018.

Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No.13/2018 – Integrated Tax (Rate)

New Delhi, the 29th June, 2018

G.S.R. 595(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 13th 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 13th October, 2017, and last amended vide notification No. 11/2018-Integrated Tax (Rate), dated the 23rd March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 270 (E), dated the 23rd March, 2018, namely:-

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

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

(Dr. Sreeparvathy S.L)
Under Secretary to the Government of India

Note: – The principal No. 32/2017- Integrated Tax (Rate), 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. 1263 (E), dated the 13th October, 2017 and last amended vide notification No. 11/2018-Integrated Tax (Rate), dated the 23rd March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 270 (E), dated the 23rd March, 2018.

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3 Comments

  1. Raj vaghjiyani says:

    I have doubt regarding cases covered under section 5(4) RCM
    – unreg. person supply through eco that attract igst inter state supply
    Any more example s are there?

  2. Raj Vagjiyani says:

    I have doubt regarding cases covered under section 5(4) RCM
    – unreg. person supply through eco that attract igst inter state supply
    Any more example s are there?

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