Seeks to amend Notification No. 14/2020–Central Tax, dated the 21st March, 2020 - 71/2020 - Central GST (CGST)

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION NO. 71/2020 Central Tax New Delhi, the 30th September, 2020 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.