To amend notification No. 8/ 2017- Integrated 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 - 09/2019 - Integrated GST (IGST) Rate
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Option to pay tax at old GST rates extended, shifting the deadline for promoters to avail the integrated tax option. Amendment to Notification No. 8/2017 substitutes '10th' with '20th' in the Table at serial number 3 (items (ie) and (if)) and in Annexure IV to extend the deadline for promoters to exercise the option to pay integrated tax at the earlier rates with input tax credit; the change is textual and limited to shifting the last-date references without altering other conditions of the principal notification.
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Provisions expressly mentioned in the judgment/order text.
Option to pay tax at old GST rates extended, shifting the deadline for promoters to avail the integrated tax option.
Amendment to Notification No. 8/2017 substitutes "10th" with "20th" in the Table at serial number 3 (items (ie) and (if)) and in Annexure IV to extend the deadline for promoters to exercise the option to pay integrated tax at the earlier rates with input tax credit; the change is textual and limited to shifting the last-date references without altering other conditions of the principal notification.
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