Seeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh

Last updated: 07 January 2020

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This notification introduces amendments to the existing transition plan for the Union Territories of Jammu & Kashmir and Ladakh. Specifically, it modifies Notification No. 62/2019-Central Tax, dated 26th November 2019. The changes involve updating key dates related to the transition, extending deadlines for certain actions within the plan.

[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. 03/2020 Central Tax New Delhi, the 01st January, 2020 G.S.R......(E). -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 recommendations of the Council, hereby makes the

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FAQ :

This notification seeks to amend the transition plan for the Union Territories of Jammu & Kashmir and Ladakh, specifically modifying Notification No. 62/2019-Central Tax dated 26th November 2019.

The dates '30th day of October, 2019' and '31st day of October' have been substituted with '31st day of December, 2019' and '1st day of January, 2020' respectively. Additionally, '31st day of October, 2019' has been replaced with '1st day of January, 2020'.

The amendments substitute previous dates with 31st December 2019 and 1st January 2020, indicating a shift in the transition timeline.

The amendments are made in exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017.

This notification is issued by the Central Board of Indirect Taxes and Customs, Ministry of Finance, Government of India.