Goods and Services Tax – 68/2018-Central Tax – Dated:- 31-12-2018 – Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 68/2018 – Central Tax New Delhi, the 31st December, 2018 G.S.R. 1245 (E).- 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, the Commissioner, on the recommendations of the Council, hereby makes the following further amendments – (i) in notification No. 21/2017- Central Tax, dated the 08th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R.
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