Time limit of filing appeal/passing order falling extended to 31st Aug

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 27th June, 2020
No. 55/2020–Central Tax

G.S.R. 416(E).—In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 35/2020-Central Tax, dated the 3rd April, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 235(E), dated the 3rd April, 2020, namely:-

In the said notification, in the first paragraph, in clause (i),–

(i) for the words, figures and letters ―29th day of June, 2020, the words, figures and letters ― 30th day of August, 2020 shall be substituted;

(ii) for the words, figures and letters ―30th day of June, 2020, the words, figures and letters ―31st day of August, 2020 shall be substituted.

[F. No. CBEC-20/06/08/2020-GST]
PRAMOD KUMAR, Director

Note : The principal notification No. 35/2020-Central Tax, dated the 3rd April, 2020 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 235(E), dated the 3rd April, 2020 and was last amended by notification No. 47/2020–Central Tax, dated the 9th June, 2020, published in the Gazette of India, Extraordinary vide number G.S.R. 362(E), dated the 9th June, 2020.

You May Also Like:

• Interest rate for delayed filing/payment of GSTR 3B (Feb to July 2020)
• DELUDING – AUDI ALTERAM PARTEM AND ITS IMPACT ON GST ACT, 2017