Page 41 - GSTL_7th May 2020_Vol 36_Part 1

2020 ] NOTIFICATIONS & RULES S5
Council, hereby makes the following 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 (ii), the following
proviso shall be inserted, namely :-
“Provided that where an e-way bill has been generated under rule 138 of
the Central Goods and Services Tax Rules, 2017 on or before the 24th day
of March, 2020 and its period of validity expires during the period 20th
day of March, 2020 to the 15th day of April, 2020, the validity period of
such e-way bill shall be deemed to have been extended till the 31st day of
May, 2020.”.
[Notification No. 40/2020-C.T., dated 5-5-2020]

Annual Return — Time-limit for furnishing Annual Return in
Form GSTR-9/9A and GSTR-9C extended till 30-9-2020 —
Notification No. 15/2020-C.T. superseded
[Amend at page 9.118 of 12th Edition of GST Law Manual, Vol. 2, 2020-21]
In exercise of the powers conferred by sub-section (1) of section 44 of the
Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notifica-
tion referred to as the said Act), read with rule 80 of the Central Goods and Ser-
vices Tax Rules, 2017 (hereafter in this notification referred to as the said rules),
and in supersession of notification No. 15/2020-Central Tax, dated the 23rd
March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 198(E), dated the 23rd March, 2020, except as
respects things done or omitted to be done before such supersession, the Com-
missioner, on the recommendations of the Council, hereby extends the time limit
for furnishing of the annual return specified under section 44 of the said Act read
with rule 80 of the said rules, electronically through the common portal, for the
financial year 2018-2019 till the 30th September, 2020.
[Notification No. 41/2020-C.T., dated 5-5-2020]

Registered persons whose principal place of business is in
Union Territory of Jammu and Kashmir and Union
Territory of Ladakh — Date of furnishing of return in
FORM GSTR-3B extended for specified months —
Amendment to Notification No. 44/2019-C.T.
[Amend at page 9.111 of 12th Edition of GST Law Manual, Vol. 2, 2020-21]
In exercise of the powers conferred by section 168 of the Central Goods
and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the
Central Goods and Services Tax Rules, 2017, the Commissioner, on the recom-
mendations of the Council, hereby makes the following further amendments in
the notification of the Government of India in the Ministry of Finance (Depart-
ment of Revenue), No. 44/2019-Central Tax, dated the 9th October, 2019,

GST LAW TIMES  7th May 2020  41