Seeks to amend notification no. 35/2020-Central Tax in order to extend due date of compliance which falls during the period from "20.03.2020 to 30.08.2020" till 31.08.2020. - 55/2020 - Central GST (CGST)

Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 55/2020 Central Tax New Delhi, the 27th June, 2020 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, Government of India 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.