This notification, No. 04/2020-Central Tax, issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, and published in the Gazette of India as G.S.R. 26(E) on January 10, 2020, amends notification No. 4/2018-Central Tax, dated January 23, 2018 (G.S.R. 53(E), dated January 23, 2018). The amendment, made under the powers conferred by Section 128 of the Central Goods and Services Tax Act, 2017, substitutes "17th January, 2020" for "10th January, 2020" in the third proviso of the principal notification. The principal notification was last amended by notification No. 74/2019-Central Tax, dated December 26, 2019 (G.S.R. 953(E), dated December 26, 2019). Contact person for this notification is Pramod Kumar, Director, and the file number is F. No. 200607/2019/GST Pt. II.
Key Entities Referenced
Central Goods and Services Tax Act, 2017: A tax law in India that governs the levy and collection of tax on intra-state supply of goods and services.
Central Government: The executive authority of the Union of India.
Council: Refers to the Goods and Services Tax (GST) Council, a constitutional body responsible for making recommendations on GST-related issues.
Ministry of Finance: A ministry in the Government of India responsible for the financial matters of the country.
Department of Revenue: A department under the Ministry of Finance, Government of India.
Central Board of Indirect Taxes and Customs: A government agency in India responsible for the formulation of policy concerning levy and collection of indirect taxes, customs and prevention of smuggling.
New Delhi: The capital city of India.
PRAMOD KUMAR: The Director mentioned in the policy document.
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EXTRAORDINARY
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228 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 10th January, 2020
No. 04/2020–Central Tax
G.S.R. 26(E).—In exercise of the powers conferred by section 128 of the Central Goods and Services Tax
Act, 2017 (12 of 2017), the Central 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. 4/2018–Central Tax, dated the 23rd January, 2018, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i) vide number G.S.R. 53(E), dated the 23rd January, 2018, namely:–
In the said notification, in the third proviso for the figures, letters and word “10th January, 2020”, the figures,
letters and word “17th January, 2020” shall be substituted.
[F. No. 20/06/07/2019-GST (Pt. II)]
PRAMOD KUMAR, Director
Note: The principal notification No. 4/2018-Central Tax, dated 23rd January, 2018 was published in the Gazette of
India, Extraordinary, vide number G.S.R. 53(E), dated the 23rd January, 2018 and was last amended by
notification No. 74/2019-Central Tax, dated the 26th December, 2019, published in the Gazette of India,
Extraordinary, vide number G.S.R. 953(E), dated the 26th December, 2019.
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