Notification No. 71/2020 – Central Tax

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Central Board of Indirect Taxes and Customs

Notification No. 71/2020 – Central Tax

New Delhi, the 30th September 2020

G.S.R…..(E).—In exercise of the powers conferred by the sixth proviso to rule 46 of the Central Goods and Services Tax Rules, 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.14/2020 – 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. 197(E), dated the 21st March 2020, namely:–

In the said notification,–

(i) in the first paragraph, for the words “a financial year”, the words, and figures “any preceding financial year from 2017-18 onwards” shall be substituted;

(ii) in the second paragraph, for the figures, letters, and words “1st day of October”, the figures, letters, and words “1st day of December” shall be substituted.

[F. No. CBEC 20/06/07/2019-GST]

(Pramod Kumar)

Director, Government of India

Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 14/2020-Central Tax, dated the 21st March 2020, published vide number G.S.R. 197(E), dated the 21st March 2020.