Central Tax Notifications

CGST Notification 65/2020

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 clause (i), the following proviso shall be
inserted, namely: –

Provided that where, any time limit for completion or compliance of any action, by any
authority, has been specified in, or prescribed or notified under section 171 of the said Act,
which falls during the period from the 20th day of March, 2020 to the 29th day of November,
2020, and where completion or compliance of such action has not been made within such time,
then, the time limit for completion or compliance of such action, shall be extended upto the
30th day of November, 2020.