CBIC has notified that the time limit for Builders to choose the applicable GST Rate has been extended from 10/05/2019 to 20/05/2019, as under:
CBIC Central Tax Rate Notification 10/2019 dt. 10/05/2019: Time Limit Extended for Builders to Choose GST Rate upto 20/05/2019
G.S.R. (E).- In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 9, sub-section (1) of section 11,sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 11/2017 Central Tax (Rate) dated 28/06/2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 690(E), dated 28/06/2017, namely:-
In the said notification, –
(i) in the Table, against serial number 3, in items (ie) and (if), in the entries in column (5), for the figures and letters “10th”, wherever they occur, the figures and letters “20th” shall be substituted;
(ii) in Annexure IV, for the figures and letters “10th”, at both the places where they occur, the figures and letters “20th” shall be substituted.
Note:- The principal notification No. 11/2017 Central Tax (Rate), dated 28/06/2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 690(E), dated 28/06/2017 and was last amended by notification No. 3/2019 Central Tax (Rate) dated 29/03/2019, published vide number G.S.R. 250(E), dated 29/03/2019.
CBIC Integrated Tax Rate Notification 9/2019 dt. 10/05/2019: Time Limit Extended for Builders to Choose GST Rate upto 20/05/2019
CBIC UT Tax Rate Notification 10/2019 dt. 10/05/2019: Time Limit Extended for Builders to Choose GST Rate upto 20/05/2019