SECTION 39 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – RETURN – FURNISHING OF – SPECIAL PROCEDURE TO FOLLOW TRANSFER OF INPUT TAX CREDIT BY PERSONS HAVING PRINCIPAL PLACE OF BUSINESS IN UNION TERRITORIES OF JAMMU & KASHMIR AND LADAKH – AMENDMENT IN NOTIFICATION NO. 62/2019 – CENTRAL TAX , DATED 26-11-2019

NOTIFICATION NO. 3/2020-CENTRAL TAX [F.NO. 20/06/07/2019-GST(PT.II)], DATED 1-1-2020

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 amendments in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 62/2019–Central Tax, dated the 26th November, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 879(E), dated the 26th November, 2019, namely:–

In the said notification,–

(i)in paragraph 2, in clause (iii), for the figures, letters and words “30th day of October, 2019” and “31st day of October”, the figures, letters and words “31st day of December, 2019” and “1st day of January, 2020” shall respectively be substituted;
(ii)in paragraph 3, for the figures, letters and words “31st day of October, 2019”, the figures, letters and words “1st day of January, 2020” shall be substituted.