Public Notice No. 170/2024 of the Office of the Commissioner of Central Tax, Mumbai dated 2nd April, 2024 on the printing of Government forms [C1K-E7P]

Public Notice No. 170/2024

GOVERNMENT OF INDIA

Office of the Commissioner of Central Tax, Mumbai

Mumbai, dated the 2nd April, 2024

PUBLIC NOTICE

To

All Section Officers,

Subject: The printing of Government forms by contractors for Government printing under the Central Goods and Services Tax Act, 2017, regarding.

Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder.

1. References have been received seeking clarification on the manner in which section 168 applies to the printing of Government forms by contractors for Government printing.

2. The matter has been examined. Every contractor for Government printing carrying on the printing of Government forms shall make an application in Form 3 to the Records Officer within ninety days, accompanied by a fee of one hundred rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the printing of Government forms is undertaken, and the Records Officer shall dispose of it within ninety days of its receipt.

4. Difficulties, if any, in the implementation of this public notice may be brought to the notice of the Office of the Commissioner of Central Tax, Mumbai.

(Under Secretary to the Government of India)