To amend notification No. 11/ 2017- Central Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC - 10/2019 - Central GST (CGST) Rate

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Extension of option to pay tax at previous GST rates with input tax credit through amendment to notification. The notification amends Notification No.11/2017-Central Tax (Rate) by substituting '10th' with '20th' in the Table at serial number 3 (items (ie) and (if)) and in Annexure IV, thereby extending the last date for promoters to exercise the option to pay tax at the earlier GST rates with input tax credit.

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Provisions expressly mentioned in the judgment/order text.

Extension of option to pay tax at previous GST rates with input tax credit through amendment to notification.

The notification amends Notification No.11/2017-Central Tax (Rate) by substituting "10th" with "20th" in the Table at serial number 3 (items (ie) and (if)) and in Annexure IV, thereby extending the last date for promoters to exercise the option to pay tax at the earlier GST rates with input tax credit.

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To amend notification No. 11/ 2017- Central Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC - 10/2019 - Central GST (CGST) Rate

Extension of option to pay tax at previous GST rates with input tax credit through amendment to notification.

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To amend notification No. 11/ 2017- Central Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC - 10/2019 - Central GST (CGST) Rate

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Extension of option to pay tax at previous GST rates with input tax credit through amendment to notification.

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