Amendment of notification No. 11/2017-Integrated Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund
Notification No: 01/2018-IT
Classification: Others
Date: 23-01-2018
G.S.R....(E).- In exercise of the powers conferred by section 4 of the Integrated Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the “IGST Act”), on the recommendations of the Council, the Central Government hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 11/2017 - Integrated 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. 1261 (E) dated the 13th October, 2017, namely:-
In the said notification, for the words and figures “except rule 96”, the words, figures, brackets and letter ‘except subrules (1) to (8) and sub rule (10) of rule 96” shall be substituted.
Note:- The principal notification No.11/2017-Integrated 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. 1261 (E), dated the 13th October, 2017.
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01/2018-IT