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The Central Board of Indirect Taxes and Customs amends Notification No. 46/2020-Central Tax to extend the period to pass an order under section 54(7) of the Central Goods and Services Tax Act. The Government extends the time limit to the 30th day of August, 2020, and the 31st day of August, 2020, based on the recommendations of the Council. This update applies to the dates specified in the principal notification for completing proceedings or issuing orders.
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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. 56/2020 – 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 amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.46/2020-Central Tax, dated the $9^{\text{th}}$ June, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 361(E), dated the $9^{\text{th}}$ June, 2020, namely:-
In the said notification, in the first paragraph,--
[F. No. CBEC-20/06/08/2020-GST]
(Pramod Kumar)
Director, Government of India
Note: The principal notification No. 46/2020-Central Tax, dated the $9^{\text{th}}$ June, 2020 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 361(E), dated the $9^{\text{th}}$ June, 2020.