This notification, No. 64/2020-Central Tax, issued by the Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs, amends Notification No. 21/2019-Central Tax, dated April 23, 2019 (G.S.R. 322(E)). The amendment extends the deadline specified in the first proviso of the third paragraph of the principal notification. Specifically, it substitutes "31st day of August, 2020" with "31st day of October, 2020". This change is made under the powers conferred by Section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), based on the recommendations of the Council. The notification is issued under F. No. CBEC-2006/07/2019-GST and signed by Pramod Kumar, Director. The principal notification No. 21/2019-Central Tax, dated the 23rd April, 2019, was 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. 59/2020-Central Tax, dated the 13th July, 2020, published in the Gazette of India, Extraordinary, vide number G.S.R. 443(E), dated the 13th July, 2020.
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 indirect taxes.
Ministry of Finance: A ministry of the Government of India responsible for financial matters.
Department of Revenue: A department within the Ministry of Finance responsible for revenue 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 GST Council, a constitutional body responsible for making recommendations on GST-related issues.
New Delhi: The location of the notification, likely the office of the issuing authority. New Delhi, Delhi
PRAMOD KUMAR: The Director who signed the notification.
Gazette of India: An official publication of the Government of India, publishing official rules and notifications.
रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
xxxGIDHxxx
सी.जी.-डी.एलxx.x-GअI.D-E3x1x0x 82020-221468
CG-DL-E-31082020-221468
असाधारण
EXTRAORDINARY
भाग II—खण्ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 433] नई ददल्ली, सोमिार, अगस्ट्त 31, 2020/भार 9, 1942
No. 433] NEW DELHI, MONDAY, AUGUST 31, 2020/BHADRA 9, 1942
जित्त मत्रं ालय
(राजस्ट्ि जिभाग)
(केन्द्रीय अप्रत्यक्ष कर और सीमा िल्ु क बोड)ड
अजधसचू ना
नई ददल्ली, 31 अगस्ट्त, 2020
स.ं 64/2020- केन्द्रीय कर
सा.का.जन. 539(अ).—सरकार, केन्द्रीय माल और सेिा कर अजधजनयम 2017 (2017 का 12) की धारा 148
द्वारा प्रदत्त िजियों का प्रयोग करत े 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 अप्रैल, 2019
के तहत भारत के राजपत्र, असाधारण, के भाग II, खण्ड 3, उपखंड (i) म ें प्रकाजित दकया गया था, में जनम्नजलजखत और
संिोधन करती ह,ै अथाडत् :-
उि अजधसूचना म,ेंतृतीए अनुच्छेद म,ें प्रथम परंतुक म,ें “अगस्ट्त 2020 के 31िें ददन” अंकों और िब्दों के स्ट्थान
पर “अक्टूबर 2020 के 31िें ददन” अंक और िब्द रख े जाएंग ेI
[फा. स.ं सीबीईसी-20/06/07/2019-जीएसटी]
प्रमोद कुमार, जनदेिक
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
पश्चातिती अजधसूचना स.ं 59/2020-केन्द्रीय कर, तारीख 13 जुलाई, 2020, जो भारत के राजपत्र, असाधारण,
भाग II, खंड 3, उपखंड (i) म ें सा.का.जन. 443(अ), तारीख 13 जलु ाई, 2020 द्वारा प्रकाजित अजधसूचना द्वारा
अंजत म संिोजधत की गई थी ।
4027 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 31st August, 2020
No. 64/2020–Central Tax
G.S.R. 539(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
―31st day of August, 2020‖, the figures, letters and words ―31st day of October, 2020‖ shall be substituted.
[F. No. CBEC-20/06/07/2019-GST]
PRAMOD KUMAR, Director
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. 59/2020-Central Tax, dated the 13th July, 2020, published in the
Gazette of India, Extraordinary, vide number G.S.R. 443(E), dated the 13th July, 2020.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.