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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 86/2020 Central Tax New Delhi, the 10th November, 2020 G.S.R.....(E
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FAQ :
The CBIC has rescinded (withdrawn) a notification that previously set the due dates for filing GSTR-3B.
Notification No. 76/2020-Central Tax, dated 15th October 2020, has been rescinded.
The new notification, rescinding the previous one, was issued on 10th November 2020.
This action is taken under the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017, read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017.
No, the rescission does not affect anything that was done or omitted to be done before the date of the rescission.
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