Important Keyword: Section 25 (6B) CGST Act 2017, F. No. CBEC-20/06/04/2020-GST, Notification No. 17/2020 – Central Tax.
[F. No. CBEC-20/06/04/2020-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 23rd March, 2020
Notification No. 17/2020 – Central Tax
Table of Contents
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 sub-section (6D) of section 25 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies that the provisions of sub-section (6B) or sub- section (6C) of the said Act shall not apply to a person who is not a citizen of India or to a class of persons other than the following class of persons, namely:–
- Individual;
- authorized signatory of all types;
- Managing and Authorized partner; and
- Karta of an Hindu undivided family.
2. This notification shall come into effect from the 1st day of April, 2020.
(Pramod Kumar)
Director,
Government of India
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