Notification 46/2020 - Central Tax
Date: June 9, 2020
Effective From: March 20, 2020
Subject
Extends period to pass order under Section 54(7) of CGST Act.
Content
G.S.R. 361(E). —In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017), in view of the spread of pandemic CO…