MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 30th September, 2020
No. 71/2020–Central Tax
G.S.R. 602(E).—In exercise of the powers conferred by 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 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, Sub-section (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
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