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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. 59/2020 – Central Tax

New Delhi, the 13
th
July, 2020
G.S.R.....(E).— In exercise of the powers conferred by section 148 of the Central Goods and
Services Tax Act, 2017 (12 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. 21/2019- Central Tax, dated the 23
rd

April, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)
vide number G.S.R. 322(E), dated the 23
rd
April, 2019, namely:–
In the said notification, in the third paragraph, in the first proviso, for the figures, letters and
words “15
th
day of July, 2020”, the figures, letters and words “31
st
day of August, 2020” shall
be substituted.

[F. No. CBEC-20/01/09/2019-GST]



(Gaurav Singh)
Deputy Secretary, Government of India

Note: The principal notification No. 21/2019- Central Tax, dated the 23
rd
April, 2019,
published in the Gazette of India, Extraordinary, vide number G.S.R. 322(E), dated the 23
rd

April, 2019 and last amended by notification No. 34/2020-Central Tax, dated the 3
rd
April,
2020, published in the Gazette of India, Extraordinary, vide number G.S.R. 234(E), dated the
3
rd
April, 2020.
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