Amendment to Notification No. 46/2020-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: Substitution in the first paragraph of Notification No. 46/2020-Central Tax.

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

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

Publication Details: Original notification No. 46/2020-Central Tax published on June 9, 2020.

Published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 361(E), dated June 9, 2020.