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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 91/2020 – Central Tax

New Delhi, the 14th December, 2020
G.S.R.....(E).– In exercise of the powers conferred by section 168A of the Central Goods and
Services Tax Act, 2017 (12 of 2017), read with section 20 of the Integrated Goods and Services
Tax Act, 2017 (13 of 2017), and section 21 of the Union Territory Goods and Services Tax
Act, 2017 (14 of 2017), the Government, on the recommendations of the Council, hereby
makes the following further amendment in the notification of the Government of India in the
Ministry of Finance (Department of Revenue), No. 35/2020-Central Tax, dated the 3
rd
April,
2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 235(E), dated the 3
rd
April, 2020, namely:-
In the said notification, in the first paragraph, in the proviso to clause (i),
(i) for the words, figures and letters “29
th
day of November, 2020”, the words, figures and
letters “30
th
day of March, 2021” shall be substituted.
(ii) for the words, figures and letters “30
th
day of November, 2020”, the words, figures and
letters “31
st
day of March, 2021” shall be substituted
2. This notification shall be deemed to have come into force with effect from 1
st
day of
December, 2020.
[F.No.20/13/07/2019-GST]



(Pramod Kumar)
Director, Government of India
Note: The principal notification No. 35/2020-Central Tax, dated the 3
rd
April, 2020 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R. 235(E), dated the 3
rd
April, 2020 and was last amended by notification No. 65/2020 –
Central Tax, dated the 1
st
September, 2020, published in the Gazette of India, Extraordinary
vide number G.S.R. 542(E), dated the 1
st
September, 2020.
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