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Notification No. 45/2020-Central Tax [N10-PJ8]

As at 7 September 2026. In force from 31 May 2020.

Dates: made 9 June 2020; in force 31 May 2020; ceased none recorded. Gazette: Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated 09th June, 2020. Band A.

Cite: Notification No. 45/2020-Central Tax [N10-PJ8]. Machine: N10-PJ8.

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.

Made under

Recital: "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". Names section 148 of the Central Goods and Services Tax Act, 2017 [S10-B0B]. Vires verified.

Acts on (1)

Amends Notification No. 10/2020-Central Tax [N10-N69], 31 May 2020. "No.10/2020- Central Tax, dated the 21st".

Acted on by (0)

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Not held (0)

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Notification No. 45/2020-Central Tax [N10-PJ8]