Page 57 - GSTL_18th June 2020_Vol 37_Part 3

Central Tax Notifications

GSTR-3B — Furnishing of ‘Nil’ return in FORM GSTR-3B
through SMS allowed w.e.f. 8-6-2020
[Add on page 9.118 of 12th Edition of GST Law Manual, Vol. 2, 2020-21]
In exercise of the powers conferred by section 164 of the Central Goods
and Services Tax Act, 2017 (12 of 2017) read with rule 3 of the Central Goods and
Services Tax (Fifth Amendment) Rules, 2020 (hereinafter referred to as the rules),
made vide notification No. 38/2020-Central Tax, dated the 5th May, 2020, pub-
lished in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 272(E), dated the 5th May, 2020, the Government, hereby
appoints the 8th day of June, 2020, as the date from which the said provisions of
the rules, shall come into force.
[Notification No. 44/2020-C.T., dated 8-6-2020]

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 — Amendment to Notifi-
cation No. 10/2020-C.T.
[Amend at page 9.118 of 12th Edition of GST Law Manual, Vol. 2, 2020-21]
In exercise of the powers conferred by section 148 of the Central Goods
and Services Tax Act, 2017 (12 of 2017), the Government, on the recommenda-
tions of the Council, hereby makes the following amendment in the notification
of the Government of India in the Ministry of Finance (Department of Revenue),
No. 10/2020-Central Tax, dated the 21st March, 2020, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub­section (i), vide number G.S.R. 193(E),
dated the 21st March, 2020, namely :-
In the said notification, in the first paragraph, for the figures, letters and
words “31st day of May, 2020”, the figures, letters and words “31st day of July,
2020” shall be substituted.
2. This notification shall come into force with effect from the 31st day of
May, 2020.
[Notification No. 45/2020-C.T., dated 9-6-2020]

GST LAW TIMES  18th June 2020  57