Amendments to Notification No. 14/2020-Central Tax

Government Notification: Amendments introduced in Notification No. 14/2020-Central Tax regarding GST rules.

Rule Modification: Sixth proviso to rule 46 of Central Goods and Services Tax Rules, 2017, invoked for changes.

Scope Extension: Term "a financial year" expanded to "any preceding financial year from 2017-18 onwards" for clarity.

Effective Date Alteration: Date shifted from "1st day of October" to "1st day of December" for implementation.

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

Original Notification: Published in Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 14/2020-Central Tax, dated March 21, 2020.

Ensuring Compliance: Enhancing transparency and adherence to GST regulations.