This notification, No. 91/2020-Central Tax, dated December 14, 2020, issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, amends Notification No. 35/2020-Central Tax, dated April 3, 2020. The amendment extends the time limit specified in the proviso to clause (i) of the first paragraph of the principal notification. Specifically, it substitutes "30th day of March, 2021" for "29th day of November, 2020" and "31st day of March, 2021" for "30th day of November, 2020." This extension is made under the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017, section 20 of the Integrated Goods and Services Tax Act, 2017, and section 21 of the Union Territory Goods and Services Tax Act, 2017, based on the recommendations of the Council. The notification takes effect from December 1, 2020. The responsible director is Pramod Kumar, and the F.No. is 201307/2019/GST. The original notification No. 35/2020-Central Tax was published as G.S.R. 235(E), dated April 3, 2020, and last amended by notification No. 65/2020-Central Tax, dated September 1, 2020, published as G.S.R. 542(E), dated September 1, 2020.
Key Entities Referenced
Central Goods and Services Tax Act, 2017: A tax law in India, referenced as the basis for the powers exercised in the notification.
Integrated Goods and Services Tax Act, 2017: A tax law in India, referenced as the basis for the powers exercised in the notification.
Union Territory Goods and Services Tax Act, 2017: A tax law in India, referenced as the basis for the powers exercised in the notification.
Council: The Goods and Services Tax (GST) Council, an entity that makes recommendations to the Government regarding GST-related matters.
Ministry of Finance: The government ministry responsible for financial matters, including taxation.
Department of Revenue: A department within the Ministry of Finance responsible for revenue collection.
Central Board of Indirect Taxes and Customs: A government agency responsible for the formulation of policy concerning indirect taxes such as GST.
New Delhi: The location where the notification was issued. New Delhi, Delhi, India
रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
xxxGIDHxxx
सी.जी.-डी.एलxx.x-GअID.-E1x4x1x 22020-223697
CG-DL-E-14122020-223697
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 628] नई ददल्ली, सोमिार, ददसम् बर 14, 2020/अग्रहायण 23, 1942
No. 628] NEW DELHI, MONDAY, DECEMBER 14, 2020/AGRAHAYANA 23, 1942
जित्त मत्रं ालय
(राजस्ट्ि जिभाग)
(केन्द्रीय अप्रत्यक्ष कर और सीमा िुल्क बोड)ड
अजधसचू ना
नई ददल्ली, 14 ददसम् बर, 2020
स.ं 91/2020- केन्द्रीय कर
सा.का.जन. 759(अ).—सरकार, केंरीय माल और सेिा कर अजधजनयम, 2017 (2017 का 12) की धारा 168क के
साथ पठित एकीकृत माल और सेिा कर अजधजनयम, 2017 (2017 का 13) की धारा 20 और संघ राज्यक्षेत्र माल और
सेिा कर अजधजनयम, 2017 (2017 का 14) की धारा 21 द्वारा प्रदत्त िजत यों का प्रयोग करते हुए, पठरषद ्की जसफाठरिों
पर, भारत सरकार के जित्त मंत्रालय (राजस्ट्ि जिभाग) की अजधसूचना स.ं 35/2020- केन्द्रीय कर, तारीख
03 अप्रलै , 2020, जजसे भारत के राजपत्र, असाधारण, के भाग II, खण्ड 3, उपखण्ड (i) म ें संखयांक सा.का.जन.
235(अ), तारीख 3 अप्रैल, 2020 के तहत प्रकाजित दकया गया था म ेंजनम्नजलजखत और संिोधन करती ह,ै अथाडत ्:-
उक्त अजधसूचना के पहले अनछु ेद के खंड (i) के परंतुक म,ें––
(i) “निंबर, 2020 के 29िें” अंकों और िब्दों के स्ट्थान पर “माचड, 2021 के 30िें” अंक और िब्द रख े जाएंग;े
(ii) “निंबर, 2020 के 30िें” अंकों और िब्दों के स्ट्थान पर “माचड, 2021 के 31िें” अंक और िब्द रख े जाएंगे।
2. इस अजधसूचना को ददसंबर, 2020 के पहले ददन स ेलाग ू माना जाएगा।
6102 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
[फा. स.ं सी.बी.ई.सी. 20/13/07/2019-जीएसटी]
प्रमोद कुमार, जनदेिक
नोट: मूल अजधसूचना संख्या 35/2020- केन्द्रीय कर, तारीख 03 अप्रैल 2020 को भारत के राजपत्र, असाधारण के भाग
II , खण्ड 3 , उपखण्ड (i) म ें संख् यांक सा.का.जन. 235 (अ), तारीख 03 अप्रैल, 2020 के तहत प्रकाजित दकया गया
था और भारत के राजपत्र, असाधारण म ें संख् यांक सा.का.जन. 542 (अ) तारीख 01 जसतंबर, 2020 द्वारा प्रकाजित
अजधसूचना संख् यांक 65/2020-केंरीय कर, तारीख 01 जसतंबर, 2020 द्वारा अंजतम संिोधन दकया गया था।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 14th December, 2020
No. 91/2020 – Central Tax
G.S.R. 759(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 the proviso to clause (i),
(i) for the words, figures and letters ―29th day of November, 2020‖, the words, figures and letters ―30th day
of March, 2021‖ shall be substituted.
(ii) for the words, figures and letters ―30th day of November, 2020‖, the words, figures and letters ―31st day
of March, 2021‖ shall be substituted.
2. This notification shall be deemed to have come into force with effect from 1st day of December, 2020.
[F.No. 20/13/07/2019-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. 65/2020 – Central Tax, dated the 1st September, 2020,
published in the Gazette of India, Extraordinary vide number G.S.R. 542(E), dated the 1st September, 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.