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[To be published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i)]

Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs

Notification No. 24/2017 – Central Tax

New Delhi, the 21
st
August, 2017

G.S.R. ______. In exercise of the powers conferred by section 168 of the
Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5)
of rule 61 of the Central Goods and Services Tax Rules, 2017 and notification
No. 21/2017-Central Tax dated 08
th
August, 2017 published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. number 997
(E), dated the 08
th
August, 2017, the Board, hereby makes the following
amendments in the notification of the Government of India in the Ministry of
Finance vide No. 23/2017–Central Tax, G.S.R. 1024(E), dated the 17
th
August,
2017, namely:-
(i) in the table,
(a) in Sl. No. 1, in column (3), for the figures, letters and word
“20
th
August, 2017”, the figures, letters and word “25
th
August,
2017” shall be substituted;
(b) in Sl. No. 2, in column (4), in item (i), for the figures, letters
and word “20
th
August, 2017”, the figures, letters and word “25
th

August, 2017” shall be substituted;
(c) in Sl. No. 2, in column (4), in item (iii), for the figures, letters
and words“21
st
day of August, 2017”, the figures, letters and
words“26
th
day of August, 2017” shall be substituted;
(d) in Sl. No. 3, in column (3), for the figures, letters and word
“20
th
August, 2017”, the figures, letters and word “25
th
August,
2017” shall be substituted;

(ii) in paragraph 2, after the words “electronic credit ledger” occurring
before the Explanation, the words, figures and letters “on or before 25
th
August,
2017” shall be inserted.

2. This notification shall come into force with effect from the date of
publication in the Official Gazette.

[F. No. 349/74/2017-GST(Pt.)]



(Shankar Prasad Sarma)
Under Secretary to the Government of India

Note:- The principal notification was published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 23/2017-
Central Tax, dated the 17
th
August, 2017, published vide G.S.R number 1024
(E) dated the 17
th
August, 2017.
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