Notification No. 65/2020–Central Tax

Notification No. 65/2020–Central Tax

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

NOTIFICATION

New Delhi, the 1st September 2020

No. 65/2020–Central Tax

G.S.R. 542(E).—In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Government, 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. 35/2020-Central Tax, dated the 3rd April 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 235(E), dated the 3rd April 2020, namely:-

In the said notification, in the first paragraph, in clause (i), the following proviso shall be inserted, namely: – 

“Provided that where, any time limit for completion or compliance of any action, by any authority, has been specified in, or prescribed or notified under section 171 of the said Act, which falls during the period from the 20th day of March 2020 to the 29th day of November 2020, and where completion or compliance of such action has not been made within such time, then, the time-limit for completion or compliance of such action, shall be extended up to the 30th day of November 2020.”.

[F. No. CBEC-20/06/07/2019-GST]

PRAMOD KUMAR, Director

Note:

The principal notification No. 35/2020-Central Tax, dated the 3rd April 2020 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 235(E), dated the 3rd April 2020 and was last amended by notification No. 55/2020–Central Tax, dated the 27th June 2020, published in the Gazette of India, Extraordinary vide number G.S.R. 416(E), dated the 27th June 2020.

Read the Copy: