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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. 34/2020 – Central Tax

New Delhi, the 3
rd
April, 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 amendments 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,-
(i) in the second paragraph, the following proviso shall be inserted, namely: –
“Provided that the said persons shall furnish a statement, containing the details of
payment of self-assessed tax in FORM GST CMP-08 of the Central Goods and Services Tax
Rules, 2017, for the quarter ending 31
st
March, 2020, till the 7
th
day of July, 2020.”;
(ii) in the third paragraph, the following proviso shall be inserted, namely: –
“Provided that the said persons shall furnish the return in FORM GSTR-4 of the
Central Goods and Services Tax Rules, 2017, for the financial year ending 31
st
March, 2020,
till the 15
th
day of July, 2020.”.
[F. No. CBEC-20/06/04/2020-GST]



(Pramod Kumar)
Director, 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 was subsequently amended by notification No. 74/2019-Central Tax, dated
the 26
th
December, 2019, published in the Gazette of India, Extraordinary, vide number
G.S.R. 953(E), dated the 26
th
December, 2019.
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