Seeks to extend the date for transition under GST on account of merger of erstwhile Union Territories of Daman and Diu & Dadar and Nagar Haveli

Last updated: 13 June 2020

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This notification extends the transition period under GST for the newly merged Union Territory of Daman and Diu & Dadra and Nagar Haveli. The previous deadline of 31st May 2020 has been substituted with a new deadline of 31st July 2020. This change is effective from 31st May 2020.

Ministry Of Finance
(Department Of Revenue)
(Central Board Of Indirect Taxes And Customs)

Notification No. 45/2020 –Central Tax

New Delhi, the 9th June, 2020

G.S.R. 360(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 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, Sub-section (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.

[F. No. CBEC-20/06/03/2020-GST]

PRAMOD KUMAR, Director

Note : The principal notification No. 10/2020-Central Tax, dated the 21st March, 2020, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 193(E), dated the 21st March, 2020.

FAQ :

The notification extends the date for transition under GST for the merged Union Territories of Daman and Diu & Dadra and Nagar Haveli.

The original transition date was the 31st day of May, 2020.

The new extended transition date is the 31st day of July, 2020.

This notification comes into force with effect from the 31st day of May, 2020.

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

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Notification No : 45/2020 –Central Tax
Published in GST
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-45-central-tax-english-2020-updated.pdf

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