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Notification No. 61/2020 - Central Tax [N10-Q73]

As at 6 September 2026. In force from 30 July 2020.

Dates: made 30 July 2020; in force 30 July 2020; ceased none recorded. Gazette: Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), G.S.R. 481(E), 30 July 2020. Band A.

Cite: Notification No. 61/2020 - Central Tax [N10-Q73]. Machine: N10-Q73.

In exercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017, the Government, on the recommendations of the Council, hereby makes the following amendments in notification No. 13/2020 – Central Tax, dated the 21st March, 2020 [...]

In the said notification, in the first paragraph, (i) before the words "those referred to in sub-rules", the words "a Special Economic Zone unit and" shall be inserted; (ii) for the words "one hundred crore rupees", the words "five 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, the Government, on the recommendations of the Council, hereby makes the following 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], 30 July 2020.

Acted on by (0)

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Not held (0)

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