INDIA CODE

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Notification No. 70/2020 - Central Tax [N10-QJC]

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

Dates: made 30 September 2020; in force 30 September 2020; ceased none recorded. Gazette: Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), G.S.R. 596(E), 30 September 2020. Band A.

Cite: Notification No. 70/2020 - Central Tax [N10-QJC]. Machine: N10-QJC.

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, (i) for the words "a financial year", the words and figures "any preceding financial year from 2017-18 onwards" shall be substituted; (ii) after the words "goods or services or both to a registered person", the words "or for exports" shall be inserted.

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], 30 September 2020.

Acted on by (0)

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Not held (0)

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