Important Keyword: Rule 48(4) CGST Rules 2017, Notification No. 61/2020 – Central Tax, Notification No. 13/2020-Central Tax, F. No. CBEC-20/13/01/2019-GST.

F. No. CBEC-20/13/01/2019-GST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 30th July, 2020

Notification No. 61/2020 – 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 sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017, the Government, on the recommendations of the Council, hereby makes the following amendments in notification of the Government of India in the Ministry of Finance (Department of Revenue), No.13/2020 – 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. 196(E), dated the 21^st March, 2020, namely:–

In the said notification, in the first paragraph,

• before the words “those referred to in sub-rules”, the words “a Special Economic Zone unit and” shall be inserted;
• for the words “one hundred crore rupees”, the words “five hundred crore rupees” shall be substituted.

(Pramod Kumar)
Director,
Government of India

Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 13/2020-Central Tax, dated the 21^st March, 2020, published vide number G.S.R. 196(E), dated the 21^st March, 2020.

Read More: Notification No. 64/2020 – Central Tax: Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.2020.

Web Stories: Notification No. 64/2020 – Central Tax: Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.2020.

Download Pdf: https://taxinformation.cbic.gov.in/