Notification No. 67/2018
Date: December 31, 2018
Subject: Extension of time limit for migration of taxpayers to GST
Description:
Issued under section 148 of the CGST Act, this notification amends Notification No. 31/2018 – Central Tax. It extends the time limit for submission of migration-related forms and data up to 31 January 2019 and 28 February 2019, as applicable. The amendment facilitates completion of GST migration for remaining eligible taxpayers.
Amendment:
This notification amends notification No. 31/2018