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The Government amends the transition plan dates in notification number 62/2019-Central Tax. The Government replaces the 30th day of October, 2019 with the 31st day of December, 2019. The Government replaces the 31st day of October with the 1st day of January, 2020. The Government also replaces another reference to the 31st day of October, 2019 with the 1st day of January, 2020.
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[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 Indirect Taxes and Customs
Notification No. 03/2020 – Central Tax
New Delhi, the 01st January, 2020
G.S.R......(E). -In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 62/2019–Central Tax, dated the 26th November, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 879(E), dated the 26th November, 2019, namely:–
In the said notification,–
[F. No. 20/06/07/2019 – GST (Pt. II)]
(Pramod Kumar) Director, Government of India
Note: The principal notification No. 62/2019 –Central Tax, dated the 26th November, 2019 was published in the Gazette of India, Extraordinary vide number G.S.R. 879(E), dated the 26th November, 2019.
