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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. 70/2020 – Central Tax

New Delhi, the 30
th
September, 2020
G.S.R……(E). - 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 further amendments in the notification of the
Government of India in the Ministry of Finance (Department of Revenue), No. 13/2020 –
Central Tax, dated the 21
st
March, 2020, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i) vide number G.S.R. 196(E), dated 21
st
March, 2020,
namely:-
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.
[F. No.CBEC-20/06/09/2019-GST]

(Pramod Kumar)
Director, Government of India

Note: The principal notification No. 13/2020 – Central Tax, dated the 21
st
March, 2020 was
published in the Gazette of India, Extraordinary, vide number G.S.R. 196(E), dated 21
st

March, 2020 and was subsequently amended vide notification No. 61/2020-Central Tax,
dated the 30
th
July, 2020, published vide number G.S.R. 481(E), dated the 30
th
July, 2020.
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