[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. 64/2020 – Central Tax
New Delhi, the 31st August, 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 amendment in the notification of the Government of India
in the Ministry of Finance (Department of Revenue), No. 21/2019- Central Tax, dated the 23rd
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 23rd April, 2019, namely:–
In the said notification, in the third paragraph, in the first proviso, for the figures, letters and
words “31st day of August, 2020”, the figures, letters and words “31st day of October, 2020”
shall be substituted.
[F. No. CBEC-20/06/07/2019-GST]
(Pramod Kumar)
Director, Government of India
Note: The principal notification No. 21/2019- Central Tax, dated the 23rd April, 2019,
published in the Gazette of India, Extraordinary, vide number G.S.R. 322(E), dated the 23rd
April, 2019 and last amended by notification No. 59/2020-Central Tax, dated the 13th July,
2020, published in the Gazette of India, Extraordinary, vide number G.S.R. 443(E), dated the
13th July, 2020.
