Notification No. 77/2020-Central Tax [N10-QVY]
As at 7 September 2026. In force from 15 October 2020.
In exercise of the powers conferred by section 148 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 makes the following amendment in the notification of Government of India in the Ministry of Finance, (Department of Revenue), No. 47/2019 – Central Tax dated the 9th October, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 770(E), dated the 9th October, 2019, namely: -
In the said notification in the opening paragraph, for the words and figures ―financial years 2017-18 and 2018-19‖, the words and figures ―financial years 2017-18, 2018-19 and 2019- 20‖ 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) (hereinafter referred to as the said Act), the Central 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)
Cites Notification No. 47/2019-Central Tax [N10-KC5], 15 October 2020. "No. 47/2019 – Central Tax dated the 9th".
Acted on by (0)
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Not held (0)
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