Legislative Update:
Amendment made under the Central Goods and Services Tax Act, 2017, Integrated Goods and Services Tax Act, 2017, and Union Territory Goods and Services Tax Act, 2017.
Deadline Extension:
Revised deadline set to March 31, 2021, replacing the previous date of November 29, 2020, for compliance with specific provisions.
Regulatory Revision:
Proviso to clause (i) adjusted to align with the extended timeline for implementation.
Immediate Effect:
Notification deemed effective from December 1, 2020, ensuring seamless transition to the updated regulations.
Director's Directive:
Issued by Pramod Kumar, Director at the Government of India, facilitating regulatory clarity and adherence.
Publication Details:
Original notification No. 35/2020-Central Tax, dated April 3, 2020, underwent its last amendment on September 1, 2020.
Compliance Reminder:
Taxpayers urged to adhere to the revised deadline and comply with the updated regulatory framework.