Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)
Notification No. 45/2020 – Central Tax
New Delhi, 09th June, 2020
25 Jyaishtha, 1942 (SAKA)
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 amendment in the notification of the Government of
India in the Ministry of Finance (Department of Revenue), notification No. 10/2020-Central Tax, dated the 21st March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 193(E), dated the 21st March, 2020, namely:-
In the said notification, in the first paragraph, for the figures, letters and words “31st day of
May, 2020”, the figures, letters and words “31st day of July, 2020” shall be substituted.
2. This notification shall come into force with effect from the 31st day of May, 2020.
[F. No. CBEC-20/06/03/2020-GST]
(Pramod Kumar)
Director, Government of India
Note: The principal notification No. 10/2020-Central Tax, dated the 21st March, 2020, was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 193(E), dated the 21st March, 2020.
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