[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. 45/2020 – Central Tax


New Delhi, the 09
th
June, 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 amendment in the notification of the Government of
India in the Ministry of Finance (Department of Revenue), No.10/2020- 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. 193(E), dated the 21
st
March, 2020, namely:-

In the said notification, in the first paragraph, for the figures, letters and words “31
st
day of
May, 2020”, the figures, letters and words “31
st
day of July, 2020” shall be substituted.
2. This notification shall come into force with effect from the 31
st
day of May, 2020.


[F. No. CBEC-20/06/03/2020-GST]


(Pramod Kumar)
Director, Government of India

Note: The principal notification No. 10/2020-Central Tax, dated the 21
st
March, 2020, was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 193(E), dated the 21
st
March, 2020.
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