Central Tax Notification 03/2020 – Seeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh


Central Tax Notifications

CGST Notification 03/2020

Title Seeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh
Number 03/2020
Date 01-01-2020
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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 amendments in the notification of the Government of India in the
Ministry of Finance, Department of Revenue No. 62/2019–Central Tax, dated the 26th
November, 2019
, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection
(i) vide number G.S.R. 879(E), dated the 26th November, 2019, namely:–

In the said notification,–

(i) in paragraph 2, in clause (iii), for the figures, letters and words “30th
day of October, 2019” and “31st day of October”, the figures, letters and words
“31st day of December, 2019” and “1 st day of January, 2020” shall respectively
be substituted;

(ii) in paragraph 3, for the figures, letters and words “31st day of October,
2019”, the figures, letters and words “1st day of January, 2020” shall be
substituted.

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