Notification No. 12 /2017 – Central Tax New Delhi, the 28 th June, 2017 7 Ashadha , 1939 Saka G.S.R. .....(E). — In pursuance of the first proviso to r ule 46 of the Central Goods and Se rvices Tax Rules, 2017 , the Central Board of Excise and Customs, on the recommendations of the Council, hereby notifies that a registered person having annual turnover in the preceding financial year as specified in column (2) of the T able below sh