Page 55 - GSTL_21st May 2020_Vol 36_Part 3

Central Tax Notifications

Transitional Credit — Retrospective amendment to Section 140
of CGST Act, 2017 by Section 128 of Finance Act, 2020 to
come into force from 18-5-2020
In exercise of the powers conferred by sub-section (2) of section 1 of the
Finance Act, 2020 (12 of 2020) (hereafter in this notification referred to as the said
Act), the Central Government hereby appoints the 18th day of May, 2020, as the
date on which the provisions of section 128 of the said Act, shall come into force.
[Notification No. 43/2020-C.T., dated 16-5-2020]

Central Excise Notifications

Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019
— Amendment of 2020
In exercise of the powers conferred by sub-section (1) and (2) of section
132 of the Finance (No. 2) Act, 2019 (23 of 2019), the Central Government hereby
makes the following rules to amend the Sabka Vishwas (Legacy Dispute Resolu-
tion) Scheme Rules, 2019, namely :-
1. (i) These rules may be called the Sabka Vishwas (legacy Dispute
Resolution) Scheme (Amendment) Rules, 2020.
(ii) They shall come into force from the date of their publication in
the official gazette.
2. In the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules,
2019 (hereinafter referred to as the said rules), in rule 6, -
(i) In sub-rule (2) for the words “within a period of sixty days from the
date of receipt of the declaration”, the words, figures and letters “on
or before the 31st day of May, 2020” shall be substituted;
(ii) In sub-rule (3), for the words “within thirty days of the date of re-
ceipt of the declaration under sub-rule (1) of rule 3”, the words, fig-
GST LAW TIMES  21st May 2020  55