Notification 85/2020 - Central Tax
Date: November 10, 2020
Effective From: January 1, 2021
Subject
Notifies special procedure for making payment of 35% as tax liability in first two month
Content
G.S.R………(E). — In exercise of the powers conferred by section 148 read with sub-section (7) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies the registered persons, notified under proviso to sub-section (1) of section 39 of…