[To be published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 66/2017 – Central Tax
New Delhi, the 15th November, 2017
G.S.R. (E):— In exercise of the powers conferred by section
148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in
this notification referred to as the said Act) and in supercession of
notification No. 40/2017-Central Tax, dated the 13th October, 2017, published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)
vide number G.S.R.1254(E), dated the 13th October, 2017, except as respects
things done or omitted to be done before such supercession, the Central
Government, on the recommendations of the Council, hereby notifies the
registered person who did not opt for the composition levy under section 10 of
the said Act as the class of persons who shall pay the central tax on the
outward supply of goods at the time of supply as specified in clause (a) of
sub-section (2) of section 12 of the said Act including in the situations
attracting the provisions of section 14 of the said Act, and shall accordingly
furnish the details and returns as mentioned in Chapter IX of the said Act and
the rules made thereunder and the period prescribed for the payment of tax by
such class of registered persons shall be such as specified in the said Act.
[F. No. 349/58/2017-GST(Pt)]
(Dr.Sreeparvathy S.L.)
Under Secretary to the Government of India
Note: - The
principal notification No.40/2017-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. 1254(E), dated the 13th October, 2017.
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