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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. 55/2020 Central Tax New Delhi, the 27th June, 2020 G.S.R.....(E). In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with section 20 of the Integrated Goods and Services Tax Act, 2
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FAQ :
The main purpose is to extend the due dates for GST compliance that fall within a specific period.
The new extended due date for compliance is 31st August 2020.
The compliance due dates originally falling between 20th March 2020 and 30th August 2020 are extended.
This extension is granted under the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017, and section 21 of the Union Territory Goods and Services Tax Act, 2017.
The words, figures and letters "29th day of June, 2020" have been substituted with "30th day of August, 2020", and "30th day of June, 2020" have been substituted with "31st day of August, 2020".
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Notification No : Notification No. 55/2020 – Central TaxPublished in GST
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-55-central-tax-english-2020.pdf