**Summary:**
This notification, No. 71/2020-Central Tax, issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, makes amendments to notification No. 14/2020-Central Tax, dated March 21, 2020. The amendments pertain to rule 46 of the Central Goods and Services Tax (CGST) Rules, 2017.
Specifically, the changes are:
1. In the first paragraph of the principal notification, the phrase "a financial year" is replaced with "any preceding financial year from 2017-18 onwards."
2. In the second paragraph, "1st day of October" is replaced with "1st day of December."
The notification is issued under the authority granted by the sixth proviso to rule 46 of the CGST Rules, 2017, based on the recommendations of the Council. The responsible officer is Pramod Kumar, Director, and the file number is CBEC-200607/2019-GST. The notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection i, vide number G.S.R. 602(E), dated September 30, 2020, and G.S.R. 197(E), dated March 21, 2020, respectively.
Key Entities Referenced
Ministry of Finance: The government ministry responsible for financial matters.
Department of Revenue: A department within the Ministry of Finance.
Central Board of Indirect Taxes and Customs: A government agency responsible for indirect taxes and customs.
New Delhi: The location where the notification was issued.
Central Goods and Services Tax Rules, 2017: The set of rules governing the Central Goods and Services Tax.
Council: The GST Council, which makes recommendations regarding GST.
No. 142020Central Tax: A central tax notification number.
PRAMOD KUMAR: The Director who signed the notification.
रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. NO. D. L.-33004/99
सी.जी.-डी.एल.-अ.-30092020-222165
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CG-DL-E-30092020-222165
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 492] नई ददल्ली, बुधिार, जसतम्ब र 30, 2020/आजि न 8, 1942
No. 492] NEW DELHI, WEDNESDAY, SEPTEMBER 30, 2020/ASVINA 8, 1942
जित्त मत्रं ालय
(राजस्ट्ि जिभाग)
(केंद्रीय अप्रत्यक्षकर और सीमािल्ु क बोडड)
अजधसचू ना
नई ददल्ली, 30 जसतम्बर, 2020
स.ं 71/2020-केंद्रीय कर
सा.का.जन. 602(अ).— सरकार, केन्द्द्रीय माल और सेिा कर जनयम, 2017 के जनयम 46 के छठे परंतुक द्वारा प्रदत्त िजियों
का प्रयोग करते हुए, पररषद ् की जसफाररिों पर, भारत के राजपत्र, असाधारण, भाग II, खंड 3, उपखंड (i) में सा.का.जन. संखयांक
197(अ), तारीख 21 माचड, 2020 द्वारा प्रकाजित, भारत सरकार के जित्त मंत्रालय (राजस्ट्ि जिभाग) की अजधसूचना सं. 14/2020-
केन्द्द्रीय कर, तारीख 21 माचड, 2020 में जनम्नजलजखत संिोधन करती ह,ै अथाडत् :-
उि अजधसूचना में,-
(i) पहले अनुच्छेद में, “एक जित्तीय िषड” िब्दों के स्ट्थान पर “2017-18 से दकसी भी पूिडिती जित्तीय िषड” अंक और िब्द
प्रजतस्ट्थाजपत दकय े जाएंगे;
(ii) दसू रे अनुच्छेद में, “1 अक्टूबर, 2020” अंकों और िब्दों के स्ट्थान पर “1 ददसम्बर, 2020” अंक और िब्द प्रजतस्ट्थाजपत
दकये जाएंगे ।
[फा.सं. सीबीईसी-20/06/07/2019-जीएसटी]
प्रमोद कुमार, जनदिे क
4669 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
रटप्पण: मूल अजधसूचना सं. 14/2020-केन्द्द्रीय कर, तारीख 21 माचड, 2020, भारत के राजपत्र, असाधारण म ें
सा.का.जन. 197(अ) तारीख 21 माचड, 2020 द्वारा प्रकाजित दकया गया था ।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 30th September, 2020
No. 71/2020–Central Tax
G.S.R. 602(E).—In exercise of the powers conferred by sixth proviso to rule 46 of the Central Goods
and Services Tax Rules, 2017, the Government, on the recommendations of the Council, hereby makes the
following amendments in notification of the Government of India in the Ministry of Finance (Department of
Revenue), No. 14/2020–Central Tax, dated the 21st March, 2020, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 197(E), dated the 21st March, 2020,
namely:–
In the said notification,–
(i) in the first paragraph, for the words ―a financial year‖, the words and figures ―any preceding
financial year from 2017-18 onwards‖ shall be substituted;
(ii) in the second paragraph, for the figures, letters and words ―1st day of October‖, the figures, letters
and words ―1st day of December‖ shall be substituted.
[F. No.CBEC-20/06/07/2019-GST]
PRAMOD KUMAR, Director
Note : The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide notification No. 14/2020-Central Tax, dated the 21st March, 2020, published vide
number G.S.R. 197(E), dated the 21st March, 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.