[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. 52/2017 - Central Tax
New Delhi, the 28thOctober, 2017 
G.S.R. .....(E). In pursuance of section 168 of the Central Goods and Services 
Tax Act, 2017 (12 of 2017) (hereafter referred to as the said Act) and clause 
(b) of sub-rule (1) of rule 40 of the Central Goods and Services Tax Rules, 
2017, the Central Government hereby makes the following amendments in the 
notification number 44/2017-Central Tax, dated the 13th October, 2017, published 
in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), 
vide number G.S.R. 1258 (E), dated the 13th October, 2017,namely:-
In the said notification, for the words, figures and letters “the 31stday of 
October, 2017”, the words, figures and letters “the 30thday of November, 
2017”shall be substituted. 
[F. No.349/58/2017-GST(Pt.II)] 
(Dr. Sreeparvathy S.L.)
Under Secretary to Government of 
India 
 
Note:- The principal rules were published in the Gazette of India, 
Extraordinary, Part II, Section 3, sub-section (i) vide 
notification No. 
44/2017-Central Tax, dated the 13thOctober, 2017, published vide number G.S.R. 
1258 (E), dated the 13thOctober, 2017.