The Synthetic & Rayon Textiles Export Promotion Council

CBIC to amend notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter.

Circular No. ES/ 228/2020-21                                                         30th June, 2020   

 

To : Members of the Council

  

Sub.: CBIC to amend notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter.

 

Dear Member,

 

CBIC has issued Notification No. 56/2020 – Central Tax dated  27th June, 2020 by making following amendments in Notification No.46/2020-Central Tax dated 9th June, 2020 so as to further extend period to pass order under Section 54(7) of CGST Act till 31st August, 2020 or in some cases upto fifteen days thereafter.

 

In the said notification, in the first paragraph-

 

(i) for the words, figures and letters “29th day of June, 2020”, the words, figures and letters “30th day of August, 2020” shall be substituted; 

 

(ii) for the words, figures and letters “30th day of June, 2020”, the words, figures and letters “31st day of August, 2020” shall be substituted.

 

Members may kindly make a note of the above amendments.

  

Thanking you,

 

Yours faithfully,

 

S.BALARAJU

EXECUTIVE DIRECTOR