Circular No.: ES/369/2020-21 12th November, 2020
To: Members of the Council
Sub: CBIC rescinds Notification NO. 76/2020-Central Tax dated 15.08.2020
CBIC has issued Notification No. 86/2020 – Central Tax dated 10th November, 2020 rescinds Notification No. 76/2020-Central Tax, dated 15th October, 2020 (Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021).
Members may kindly make a note of the above.