CBIC extends merger timeline for Taxpayers of Daman and Diu & Dadar and Nagar Haveli

CBIC extends timeline for compliance with special procedure for transition/ merger under GST, from 31st May 2020 to 31st July 2020, for taxpayers of erstwhile Union Territories of Daman and Diu & Dadar and Nagar Haveli.

Merger Timeline Extended for Taxpayers of Daman and Diu & Dadar and Nagar Haveli: CBIC Notification 45/2020 Central Tax dt. 9 June 2020

G.S.R. 360(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 21st 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 21st March, 2020, namely:-

In the said notification, in the first paragraph, for the figures, letters and words “31st day of May, 2020”, the figures, letters and words “31st day of July, 2020” shall be substituted.

2. This notification shall come into force with effect from the 31st day of May, 2020.

Note: The principal notification No. 10/2020-Central Tax, dated the 21st 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 21st March, 2020.

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