[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. 03/2020 – Central Tax
New Delhi, the 01
st
January, 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 amendments in the notification of the Government of India in the
Ministry of Finance, Department of Revenue No. 62/2019–Central Tax, dated the 26
th
November, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i) vide number G.S.R. 879(E), dated the 26
th
November, 2019, namely:–
In the said notification,–
(i) in paragraph 2, in clause (iii), for the figures, letters and words “30
th
day of October,
2019” and “31
st
day of October”, the figures, letters and words “31
st
day of
December, 2019” and “1
st
day of January, 2020” shall respectively be substituted;
(ii) in paragraph 3, for the figures, letters and words “31
st
day of October, 2019”, the
figures, letters and words “1
st
day of January, 2020” shall be substituted.
[F. No. 20/06/07/2019 – GST (Pt. II)]
(Pramod Kumar)
Director, Government of India
Note: The principal notification No. 62/2019 –Central Tax, dated the 26
th
November, 2019 was
published in the Gazette of India, Extraordinary vide number G.S.R. 879(E), dated the
26
th
November, 2019.