Amendments Regarding RCM on supplies by unregistered persons in the GST Acts

Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs]
Notification No. 06/2019 – Central Tax
New Delhi, the 29th January, 2019


G.S.R. (E).— In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification
of the Government of India in the Ministry of Finance (Department of Revenue) No. 65/2017-Central Tax, dated the 15th November, 2017, published in the Gazette of India,
Extraordinary, vide number G.S.R. 1421 (E), dated the 15th November, 2017, namely: –
In the said notification, in the proviso, for the words, brackets, letters and figures “sub-clause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and Kashmir”, words, brackets and figures “the first proviso to sub-section (1) of section 22 of
the said Act, read with clause (iii) of the Explanation to the said section” shall be substituted

This notification shall come into force with effect from the 1st day of February, 2019.

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