Amendment to Notification No. 35/2020-Central Tax:

Purpose of Amendment: Exercise of powers under CGST Act, 2017, IGST Act, 2017, and UTGST Act, 2017. Amendment recommended by the Council.

Nature of Change: Modification in clause (i) of the first paragraph of Notification No. 35/2020-Central Tax.

Revised Deadlines: Previous deadline of June 29, 2020, extended to August 30, 2020. Earlier June 30, 2020, deadline extended to August 31, 2020.

Issued by: Pramod Kumar, Director, Government of India.

Publication Details: Original notification No. 35/2020-Central Tax published on April 3, 2020. Last amended by notification No. 47/2020-Central Tax on June 9, 2020.

Published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 235(E), dated April 3, 2020.