Page 22 - GSTL_7th May 2020_Vol 36_Part 1

J4 GST LAW TIMES [ Vol. 36
States or Union territories where the corporate debtor was regis-
tered earlier, within 30 days of appointment of the IRP/RP or by
30-6-2020, whichever is later. — Notification No. 39/2020-C.T., dated
5-5-2020. (See page S4)
E-way Bill generated on or before 24-3-2020 and whose validity expired
during 30-3-2020 to 15-4-2020 - Validity extended till 31-5-2020. — The Central
Government has amended Notification No. 35/2020-C.T., dated 3-4-2020 to ex-
tend validity of an E-way Bill generated on or before 24-3-2020 and whose period
of validity expired during 30-3-2020 to 15-4-2020, till 31-5-2020. — Notification No.
40/2020-C.T., dated 5-5-2020. (See page S4)
Annual Return - Time-limit for furnishing Annual Return in Form
GSTR-9/9A and GSTR-9C extended till 30-9-2020. — In supersession of Notifi-
cation No. 15/2020-C.T., dated 23-3-2020, the Commissioner of Central Tax has
extended time-limit for furnishing of Annual Return in Form GSTR-9/9A and
GSTR-9C for the financial year 2018-2019 till 30-9-2020. — Notification No.
41/2020-C.T., dated 5-5-2020. (See page S5)
Registered persons whose principal place of business is in Union Ter-
ritory of Jammu and Kashmir and Union Territory of Ladakh - Date of furnish-
ing of return in FORM GSTR-3B extended for specified months. — The Com-
missioner of Central Tax has amended Notification No. 44/2019-C.T., dated 9-10-
2019, deemed to come into force w.e.f. 24-3-2020, to extend furnishing of the re-
turn in FORM GSTR-3B in respect of registered persons whose principal place
of business is in :
(i) the Union Territory of Jammu and Kashmir for the months of
November, 2019 to February, 2020 to 24-3-2020;
(ii) the Union Territory of Ladakh for the months of November, 2019 to
December, 2019 to 24-3-2020; and
(ii) the Union Territory of Ladakh for the months of January, 2020 to
March, 2020 to 20-5-2020. — Notification No. 42/2020-C.T., dated
5-5-2020. (See page S5)

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GST LAW TIMES  7th May 2020  22