Government of India Ministry of Finance (Department of Revenue) Central
Board of Indirect Taxes and Customs
Notification No. 03/2020 –
Central Tax
New Delhi, the 01st January, 2020
G.S.R......(E). -In exercise of the powers conferred by section 148 of the
Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the
recommendations of the Council,hereby makes the following amendments in the
notification of the Government of India in the Ministry of Finance, Department
of Revenue
No. 62/2019–Central Tax, dated the 26th November, 2019, published in
the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide
number G.S.R. 879(E), dated the 26th November, 2019, namely:– In the said
notification,– (i) in paragraph 2, in clause (iii), for the figures,
letters and words “30th day of October, 2019” and “31st day of October”, the
figures, letters and words “31st day of December, 2019” and “1st day of January,
2020” shall respectively be substituted; (ii) in paragraph 3, for the
figures, letters and words “31st day of October, 2019”, the figures, letters and
words “1st day of January, 2020” shall be substituted.
[F. No. 20/06/07/2019 – GST (Pt. II)]
(Pramod Kumar) Director,
Government of India
Note: The principal
notification No. 62/2019 –Central Tax, dated the 26th November, 2019
was published in the Gazette of India, Extraordinary vide number G.S.R. 879(E),
dated the 26th November, 2019.
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