Notification No. 03/2020 – Central Tax: Seeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh.

Important Keyword: Section 148 CGST Act 2017, Notification No. 62/2019–Central Tax, Notification No. 03/2020 – Central Tax, F. No. 20/06/07/2019 – GST (Pt. II).

[F. No. 20/06/07/2019 – GST (Pt. II)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 01^st January, 2020

Notification No. 03/2020 – Central Tax

GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

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 amendments in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 62/2019–Central Tax, dated the 26^th November, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 879(E), dated the 26^th November, 2019, namely:–

In the said notification,–

• in paragraph 2, in clause (iii), for the figures, letters and words “30^th day of October, 2019” and “31^st day of October”, the figures, letters and words “31^st day of December, 2019” and “1^st day of January, 2020” shall respectively be substituted;
• in paragraph 3, for the figures, letters and words “31^st day of October, 2019”, the figures, letters and words “1^st day of January, 2020” shall be substituted.

(Pramod Kumar)
Director,
Government of India

Note: The principal notification No. 62/2019 –Central Tax, dated the 26^th November, 2019 was published in the Gazette of India, Extraordinary vide number G.S.R. 879(E), dated the 26^th November, 2019.

Read More: Notification No. 23/2020 – Central Tax: Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020.

Download Pdf: Notification No. 23/2020 – Central Tax: Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020.

Web Stories: https://taxinformation.cbic.gov.in/