Date: 2020-07-13Category: Extra OrdinaryState: Union GovernmentCountry: India
In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act 2017 12 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
This notification, No. 59/2020 – Central Tax, issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, and dated July 13, 2020, provides an amendment to Notification No. 21/2019 – Central Tax, dated April 23, 2019 (G.S.R. 322E). The amendment, made under the powers conferred by Section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), and on the recommendations of the Council, pertains to extending a deadline. Specifically, in the first proviso of the third paragraph of the principal notification, the date "15th day of July, 2020" is substituted with "31st day of August, 2020." The notification is issued under F. No. CBEC-200109/2019-GST and signed by Gaurav Singh, Dy. Secy. The principal notification was last amended by Notification No. 34/2020-Central Tax, dated April 3, 2020 (G.S.R. 234E).
Key Entities Referenced
Central Board of Indirect Taxes and Customs: A government agency under the Department of Revenue, Ministry of Finance, responsible for the formulation of policy concerning levy and collection of indirect taxes.
Ministry of Finance: A ministry of the Government of India responsible for the country's finances.
Department of Revenue: A department within the Ministry of Finance responsible for tax collection.
Central Goods and Services Tax Act, 2017: An act of the Parliament of India to consolidate the laws relating to Central Goods and Services Tax.
Council: Refers to the Goods and Services Tax (GST) Council, a constitutional body responsible for making recommendations on GST-related issues.
New Delhi: The capital city of India and the location of the Ministry of Finance.
Gaurav Singh: The Deputy Secretary who signed the notification.
Central Tax: Refers to the central tax levied under the Central Goods and Services Tax Act, 2017.
रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
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सी.जी.-डी.एल.-xअxx.G-1ID3E0x7x2x 020-220496
CG-DL-E-13072020-220496
असाधारण
EXTRAORDINARY
भाग II—खण्ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 340] नई ददल्ली, सोमिार, जलु ाई 13, 2020/ आषाढ़ 22, 1942
No. 340] NEW DELHI, MONDAY, JULY 13, 2020/ASADHA 22, 1942
जित्त मत्रं ालय
(राजस्ट्ि जिभाग)
(केन्द्रीय अप्रत्यक्ष कर और सीमा िल्ु क बोड)ड
अजधसचू ना
नई ददल्ली, 13 जलु ाई, 2020
स ं59/2020- केन्द्रीय कर
सा.का.जन. 443(अ).—सरकार, केन्द्रीय माल और सेिा कर अजधजनयम 2017 (2017 का 12) की धारा 148 द्वारा
प्रदत्त िजियों का प्रयोग करते हुए, पररषद की जसफाररिों पर, भारत सरकार, जित्त मंत्रालय, (राजस्ट्ि जिभाग) की
अजधसूचना सं॰ 21/2019-केन्द्रीय कर, ददनांक 23 अप्रलै , 2019, जजसे सा.का.जन. 322 (अ), ददनांक 23 अप्रलै , 2019
के तहत भारत के राजपत्र, असाधारण, के भाग II, खण्ड 3, उपखंड (i) म ें प्रकाजित दकया गया था, म ें जनम्नजलजखत और
संिोधन करती ह,ै अथाडत् :-
उि अजधसूचना म,ें तृतीय अनच्ु छेद म,ें प्रथम परंतुक म,ें “जुलाई 2020 के 15िें ददन” अंकों और िब्दों के स्ट्थान पर
“अगस्ट्त 2020 के 31िें ददन” अकं और िब्द रखे जाएंग े ।
[फा.स.ं -सीबीईसी-20/01/09/2019-जीएसटी]
गौरि ससह, उप सजचि
3112 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
नोट: मलू अजधसूचना सं॰ 21/2019-केन्द्रीय कर, ददनांक 23 अप्रलै , 2019, सा.का.जन. 322(अ), ददनांक 23 अप्रलै ,
2019 के तहत भारत के राजपत्र, असाधारण, के भाग II, खण्ड 3, उपखंड (i) म ें प्रकाजित दकया गया था और और
पश्चातिती अजधसूचना स.ं 34/2020-केन्द्रीय कर, तारीख 3 अप्रैल, 2020, जो भारत के राजपत्र, असाधारण, भाग
2, खंड 3, उपखंड (i) में सा.का.जन. 234(अ), तारीख 3 अप्रैल, 2020 द्वारा प्रकाजित अजधसूचना द्वारा अंजत म
संिोजधत की गई थी ।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 13th July, 2020
No. 59/2020 – Central Tax
G.S.R. 443(E).—In exercise of the powers conferred by section 148 of the Central Goods and Services Tax
Act, 2017 (12 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. 21/2019- Central Tax, dated the 23rd April, 2019, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R. 322(E), dated the 23rd April, 2019, namely:–
In the said notification, in the third paragraph, in the first proviso, for the figures, letters and words ―15th day of
July, 2020‖, the figures, letters and words ―31st day of August, 2020‖ shall be substituted.
[F. No. CBEC-20/01/09/2019-GST]
GAURAV SINGH, Dy. Secy
Note: The principal notification No. 21/2019- Central Tax, dated the 23rd April, 2019, published in the Gazette of
India, Extraordinary, vide number G.S.R. 322(E), dated the 23rd April, 2019 and last amended by notification
No. 34/2020-Central Tax, dated the 3rd April, 2020, published in the Gazette of India, Extraordinary, vide
number G.S.R. 234(E), dated the 3rd April, 2020.
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