[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 INDIRECT TAXES AND CUSTOMS
NOTIFICATION No. 12/2022 – Central Tax
New Delhi, the 5th July, 2022

G.S.R.....(E).— In exercise of the powers conferred by section 128 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 further amendments in the notification of the Government of India, Ministry of Finance
(Department of Revenue), No. 73/2017–Central Tax, dated the 29th December, 2017, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 1600(E), dated the
29th December, 2017, namely :–
In the said notification, in the sixth proviso, for the figures, letters and words ―30th day of June, 2022‖, the
figures, letters and words ―28thday of July, 2022‖ shall be substituted.

[F. No. CBIC-20001/2/2022-GST]
(Rajeev Ranjan)
Under Secretary

Note: The principal notification No. 73/2017-Central Tax, dated the 29th December, 2017 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 1600(E), dated
the 29th December, 2017 and was last amended, vide  published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide