Page 27 - GSTL_18th June 2020_Vol 37_Part 3

GST PITARA

Central Tax Notifications

GSTR-3B - Furnishing of ‘Nil’ return in FORM GSTR-3B through SMS
allowed w.e.f. 8-6-2020. — The Government, has appointed 8-6-2020, as the date
from which provisions of Rule 67A shall come into force, under which a regis-
tered person may furnish a Nil return in FORM GSTR-3B through a short mes-
saging service using registered mobile number and the said return can be veri-
fied by a registered mobile number based One Time Password facility. — Notifi-
cation No. 44/2020-C.T., dated 8-6-2020. (See page S5)
Merger of Union Territory of Daman and Diu and Union Territory of
Dadra and Nagar Haveli into Union Territory of Daman and Diu and Dadra
and Nagar Haveli - Date for transition extended till 31-7-2020. — The Govern-
ment has, w.e.f. 31-5-2020, amended Notification No. 10/2020-C.T., dated 21-3-
2020 to provide that persons whose principal place of business or place of busi-
ness was in the erstwhile Union territory of Daman and Diu or in the erstwhile
Union territory of Dadra and Nagar Haveli till 26-1-2020; and is in the merged
Union territory of Daman and Diu and Dadra and Nagar Haveli from 27-1-2020
onwards, as the class of persons who would follow the special procedure till 31-
7-2020. — Notification No. 45/2020-C.T., dated 9-6-2020. (See page S5)
Refund claim - Notice issued for rejection of Refund claim due to
COVID-19 - Time-limit for issue of the Order after the receipt of reply to the
notice extended. — In view of the spread of pandemic COVID-19 across many
countries of the world including India, the Government has notified that, w.e.f.
20-3-2020, in cases where a notice has been issued for rejection of refund claim, in
full or in part and where the time-limit for issuance of order in terms Section 54
falls during the period from 20-3-2020 to 29-6-2020, in such cases the time-limit
for issuance of the said order shall be extended to fifteen days after the receipt of
reply to the notice from the registered person or 30-6-2020, whichever is later. —
Notification No. 46/2020-C.T., dated 9-6-2020. (See page S6)

GST LAW TIMES  18th June 2020  27