Notification No. 45/2020 – Central Tax: Seeks to extend the date for transition under GST on account of merger of erstwhile Union Territories of Daman and Diu & Dadar and Nagar Haveli.

Important Keyword: Notification No. 10/2020-Central Tax, F. No. CBEC-20/06/03/2020-GST, Section 168 CGST Act 2017, Notification No. 45/2020 – Central Tax.

[F. No. CBEC-20/06/03/2020-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 09th June, 2020

Notification No. 45/2020 – 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 amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.10/2020- Central Tax, dated the 21^st March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 193(E), dated the 21^st March, 2020, namely:-

In the said notification, in the first paragraph, for the figures, letters and words “31^st day of May, 2020”, the figures, letters and words “31^st day of July, 2020” shall be substituted.

2. This notification shall come into force with effect from the 31^st day of May, 2020.

(Pramod Kumar)
Director,
Government of India

Note: The principal notification No. 10/2020-Central Tax dated the 21^st March, 2020, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 193(E), dated the 21^st March, 2020.

Read More: Notification No. 46/2020 – Central Tax: Seeks to extend period to pass order under Section 54(7) of CGST Act.

Web Stories: Notification No. 46/2020 – Central Tax: Seeks to extend period to pass order under Section 54(7) of CGST Act.

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