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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.
(Dr.Sreeparvathy S.L.)
Under Secretary to the Government of India
[F.
No. 349/58/2017-GST(Pt)]
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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