GST Notification Update: Extending Compliance Period

Amendment Overview: Central Government modifies notification under CGST Act, 2017.

Effective Change: Amendment applicable from October 9, 2019.

Scope Expansion: Compliance period now includes financial year 2019-20.

Original Provision: Notification applied to financial years 2017-18 and 2018-19.

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

Objective: Aligning notification with extended compliance timelines.

Reference: Original notification No. 47/2019 – Central Tax, dated October 9, 2019.