Seeks to amendment in Notification No. 13/2020 – Central Tax, dated the 21st March, 2020 - 61/2020 - Central GST (CGST)

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION No. 61/2020 Central Tax New Delhi, the 30th July, 2020 G.S.R. 481(E).- In exercise of the powers conferred by sub-rule (4) of rule 48 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.13/2020 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. 196(E), dated the 21st March, 2020 , namely: In the said notification, in the first paragraph, (i) before the words those referred to in sub-rules , the words a Special Economic Zone unit and shall be inserted; (ii) for the words one hundred crore rupees , the words five hundred crore rupees shall be substituted. [F. No. CBEC-20/13/01/2019-GST] PRAMOD KUMAR, Director Note : The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide notification No. 13/2020-Central Tax, dated the 21st March, 2020, published vide number G.S.R. 196(E), dated the 21st March, 2020.