Circular No.ES/70/2019-20 June 24, 2019
To: Members of the Council
Dear Member,
Kindly refer to Council’s earlier Circular No.ES/17/2019-20 dated 24th April, 2019 in which CBIC had issued Notification No. 22/2019- Central Tax dated 23rd April, 2019 notifying the provisions of Rule 138E of the CGST Rules w.e.f 21st June, 2019.
Now, CBIC has issued Notification No. 25/2019- Central Tax dated 21st June, 2019 extending the date from 21st June, 2019 to 21st August, 2019.
Members may kindly make a note of the above amendments.
Thanking you,
Yours faithfully,
S.BALARAJU
EXECUTIVE DIRECTOR