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The Central Board of Indirect Taxes and Customs extends the compliance due date under notification no. 35/2020-Central Tax. The extension applies to compliance actions with time limits falling between the 20th day of March, 2020 and the 30th day of August, 2020. Persons must complete these actions by the 31st day of August, 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. 55/2020 – Central Tax
New Delhi, the 27th June, 2020
G.S.R.....(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),--
[F. No. CBEC-20/06/08/2020-GST]
(Pramod Kumar) Director, Government of India
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. 47/2020 – Central Tax, dated the 9th June, 2020, published in the Gazette of India, Extraordinary vide number G.S.R. 362(E), dated the 9th June, 2020.