Seeks to amend notification no. 13/2020-Central Tax dt. 21.03.2020.

Last updated: 01 October 2020

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This notification introduces amendments to the Central Tax Notification No. 13/2020, originally issued on 21st March 2020. The changes expand the scope of applicability for certain provisions. Specifically, the notification now refers to 'any preceding financial year from 2017-18 onwards' instead of 'a financial year'. Additionally, it includes 'or for exports' after provisions related to the supply of goods or services to a registered person.

MINISTRY OF FINANCE
(Department of Revenue)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

Notification No. 70/2020 – Central Tax

New Delhi, the 30th September, 2020

G.S.R. 596(E).— In exercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017, the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 13/2020 — Central Tax, dated the 21^st March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 196(E), dated 21^st March, 2020, namely:‑

In the said notification, in the first paragraph, ‑

(i) for the words “a financial year”, the words and figures “any preceding financial year from 2017-18 onwards” shall be substituted;

(ii) after the words “goods or services or both to a registered person”, the words “or for exports” shall be inserted.

[F. No. CBEC-20/06/09/2019-GST]

PRAMOD KUMAR, Director

Note: The principal notification No. 13/2020 — Central Tax, dated the 21^st March, 2020 was published in the Gazette of India, Extraordinary, vide number G.S.R. 196(E), dated 21^st March, 2020 and was subsequently amended vide notification No. 61/2020-Central Tax, dated the 30^th July, 2020, published vide number G.S.R. 481(E), dated the 30^th July, 2020.

FAQ :

This notification seeks to amend the Central Tax Notification No. 13/2020-Central Tax dated 21st March 2020.

The amendments include changing the reference from 'a financial year' to 'any preceding financial year from 2017-18 onwards' and adding 'or for exports' to the conditions for supply of goods or services to a registered person.

The amendments apply to any preceding financial year from 2017-18 onwards.

Yes, the notification now explicitly includes 'or for exports' in relation to supplies of goods or services to a registered person.

The original notification, No. 13/2020-Central Tax, was issued on 21st March 2020.

Notification No : Notification No. 70/2020 – Central Tax
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-70-central-tax-english-2020.pdf;jsessionid=8AE9B8BC144518FB1982FF4BF169C969

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