Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.12.2020.

Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.12.2020.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 80 /2020 – Central Tax

New Delhi, the 28th October, 2020

G.S.R…..(E).– In exercise of the powers conferred by sub-section (1) of section 44 of the
Central Goods and Services Tax Act, 2017 (12 of 2017), read with rule 80 of the Central
Goods and Services Tax Rules, 2017, the Commissioner, 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. 41/2020 –
Central Tax, dated the 5th May, 2020 published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 275(E), dated the 5th May, 2020, namely:-
In the said notification, for the figures, letters and word “31st October, 2020”, the figures,
letters and word “31st December, 2020” shall be substituted.

[F. No. CBEC-20/06/09/2019-GST]
(Pramod Kumar)
Director, Government of India

Note: The principal notification No. 41/2020 – Central Tax, dated the 5th May, 2020, was
published in the Gazette of India, Extraordinary, vide number G.S.R. 275(E), dated the 5th
May, 2020 and was last amended vide notification No. 69/2020 – Central Tax dated the 30th
September, 2020, published vide number G.S.R. 595 (E), dated the 30th September, 2020.


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