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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. 65/2020 – Central Tax
New Delhi, the 01st September, 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 $3^{\text{rd}}$ April, 2020, namely:-
In the said notification, in the first paragraph, in clause (i), the following proviso shall be inserted, namely: -
“Provided that where, any time limit for completion or compliance of any action, by any authority, has been specified in, or prescribed or notified under section 171 of the said Act, which falls during the period from the $20^{\text{th}}$ day of March, 2020 to the $29^{\text{th}}$ day of November, 2020, and where completion or compliance of such action has not been made within such time, then, the time limit for completion or compliance of such action, shall be extended upto the $30^{\text{th}}$ day of November, 2020.”.
[F.No.CBEC-20/06/07/2019-GST]
(Pramod Kumar) Director, Government of India
Note: The principal notification No. 35/2020-Central Tax, dated the $3^{\text{rd}}$ 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 $3^{\text{rd}}$ April, 2020 and was last amended by notification No. 55/2020 – Central Tax, dated the $27^{\text{th}}$ June, 2020, published in the Gazette of India, Extraordinary vide number G.S.R. 416(E), dated the $27^{\text{th}}$ June, 2020.
