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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. 34/2020 – Central Tax
New Delhi, the $3^{\text{rd}}$ April, 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 further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2019-Central Tax, dated the $23^{\text{rd}}$ April, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 322(E), dated the $23^{\text{rd}}$ April, 2019, namely:–
In the said notification,-
"Provided that the said persons shall furnish a statement, containing the details of payment of self-assessed tax in FORM GST CMP-08 of the Central Goods and Services Tax Rules, 2017, for the quarter ending $31^{\text{st}}$ March, 2020, till the $7^{\text{th}}$ day of July, 2020.";
"Provided that the said persons shall furnish the return in FORM GSTR-4 of the Central Goods and Services Tax Rules, 2017, for the financial year ending $31^{\text{st}}$ March, 2020, till the $15^{\text{th}}$ day of July, 2020.".
[F. No. CBEC-20/06/04/2020-GST]
(Pramod Kumar) Director, Government of India
Note: The principal notification No. 21/2019- Central Tax, dated the $23^{\text{rd}}$ April, 2019, published in the Gazette of India, Extraordinary, vide number G.S.R. 322(E), dated the $23^{\text{rd}}$ April, 2019 and was subsequently amended by notification No. 74/2019-Central Tax, dated the $26^{\text{th}}$ December, 2019, published in the Gazette of India, Extraordinary, vide number G.S.R. 953(E), dated the $26^{\text{th}}$ December, 2019.
