Order, 2019
A order made under the The Central Goods and Services Tax Act, 2017.
Made under The Central Goods and Services Tax Act, 2017.
Text
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Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, the 21 st September, 2017 Order No. 03/2017-GST Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Services Tax Rules, 2017 In exercise of the powers conferred by rule 117 of the Central Goods and Services Tax Rules, 2017 read with section 168 of the Central Goods and Services Tax Act, 2017, on the recommendations of the Council, the period for submitting the declaration in FORM GST TRAN-1 is extended till 31 st October, 2017.
-sd- (Upender Gupta) Commissioner (GST)
Provisions this order answers to
Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.
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