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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. 20/2020 – Central Tax
New Delhi, the $23^{\text{rd}}$ March, 2020
G.S.R.....(E).–In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner hereby makes the following further amendment in notification of the Government of India in the Ministry of Finance (Department of Revenue), No.26/2019 – Central Tax, dated the $28^{\text{th}}$ June, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.452(E), dated the $28^{\text{th}}$ June, 2019, namely:–
In the said notification, in the first paragraph, for the second and third proviso, the following provisos shall be substituted, namely: –
“ Provided further that the return by a registered person, required to deduct tax at source under the provisions of section 51 of the said Act in FORM GSTR-7 of the Central Goods and Services Tax Rules, 2017 under sub-section (3) of section 39 of the said Act read with rule 66 of the Central Goods and Services Tax Rules, 2017, for the months of July, 2019 to October, 2019, whose principal place of business is in the erstwhile State of Jammu and Kashmir shall be furnished electronically through the common portal, on or before the $24^{\text{th}}$ March, 2020:
Provided also that the return by a registered person, required to deduct tax at source under the provisions of section 51 of the said Act in FORM GSTR-7 of the Central Goods and Services Tax Rules, 2017 under sub-section (3) of section 39 of the said Act read with rule 66 of the Central Goods and Services Tax Rules, 2017, for the months of November, 2019 to February, 2020, whose principal place of business is in the Union territory of Jammu and Kashmir or the Union territory of Ladakh shall be furnished electronically through the common portal, on or before the $24^{\text{th}}$ March, 2020.”
[F.No.CBEC-20/06/04/2020-GST]
(Pramod Kumar) Director, Government of India
Note: The principal notification No. 26/2019 – Central Tax, dated the $28^{\text{th}}$ June, 2019 was published in the Gazette of India, Extraordinary vide number G.S.R. 452(E), dated the $28^{\text{th}}$ June, 2019 and was last amended by notification No. 78/2019 – Central Tax, dated the $26^{\text{th}}$ December, 2019, published in the Gazette of India, Extraordinary vide number G.S.R. 957(E), dated the $26^{\text{th}}$ December, 2019.
