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Notification No. 59/2020-Central Tax [N10-Q57]

As at 7 September 2026. In force from 13 July 2020.

Dates: made 13 July 2020; in force 13 July 2020; ceased none recorded. Gazette: Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated 13th July, 2020. Band A.

Cite: Notification No. 59/2020-Central Tax [N10-Q57]. Machine: N10-Q57.

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 further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2019- Central Tax, dated the 23rd April, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 322(E), dated the 23rd April, 2019, namely:–

In the said notification, in the third paragraph, in the first proviso, for the figures, letters and words “15th day of July, 2020”, the figures, letters and words “31st day of August, 2020” shall be substituted.

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. 21/2019-Central Tax [N10-GQT], 13 July 2020. "No. 21/2019- Central Tax, dated the 23rd".

Acted on by (0)

none

Not held (0)

none

Notification No. 59/2020-Central Tax [N10-Q57]