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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 INDIRECT TAXES AND CUSTOMS

NOTIFICATION
No. 09/2024 – CENTRAL TAX
New Delhi, the 12
th
April, 2024
G.S.R.....(E).-In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read
with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the
recommendations of the Council, hereby makes the following further amendment in the notification of the
Government of India in the Ministry of Finance (Department of Revenue), No. 83/2020 –Central Tax, dated
the 10
th
November, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 699(E), dated the 10
th
November, 2020, namely:–
In the said notification, after the fourth proviso, the following proviso shall be inserted, namely:-
“Provided also that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the
said rules for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act,
other than the registered persons who are required to furnish return under proviso of the said sub-section, for the tax
period March, 2024, shall be extended till the twelfth day of April, 2024.”
2. This notification shall be deemed to have come into force with effect from the 11
th
day of April,
2024.
[F. No. CBIC-20021/1/2024-GST]


(R. Ananth)
Director

Note: The principal notification No. 83/2020 –Central Tax, dated the 10
th
November, 2020 was published in the
Gazette of India, Extraordinary vide number G.S.R. 699(E), dated the 10
th
November, 2020 and was last
amended by notification No. 41/2023 –Central Tax, dated the 25
th
August 2023, published in the Gazette of
India, Extraordinary vide number G.S.R. 624(E), dated the 25
th
August 2023.
notification no 09 2024 central tax dated 12 apr 2024 | iKargos