Notification No. 88/2020 - Central Tax [N10-R96]

As at 6 September 2026. In force from 1 January 2021.

Dates: made 10 November 2020; in force 1 January 2021; ceased none recorded. Gazette: Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), G.S.R. 704(E), 10 November 2020. Band A.

Cite: Notification No. 88/2020 - Central Tax [N10-R96]. Machine: N10-R96.

In exercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017 [...] hereby makes the following further amendments in notification No. 13/2020 – Central Tax [...]

In the said notification, in the first paragraph, with effect from the 1st day of January, 2021, for the words "five hundred crore rupees", the words "one hundred crore rupees" shall be substituted.

Made under

Recital: "In exercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017 [...] hereby makes the following further amendments in notification No. 13/2020 - Central Tax.". Names Rule 48(4), CGST Rules, 2017 [S10-EQM]. Vires verified.

Acts on (1)

Amends Notification No. 13/2020 - Central Tax [N10-N9Q], 1 January 2021.

Acted on by (0)

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Not held (0)

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