Notification No. 03/2020
Date: January 1, 2020
Subject: Extension of time limits under special procedure notification
Description:
Amends Notification No. 62/2019–Central Tax to extend specified dates relating to compliance under the special procedure. Revises cut-off dates to 31 December 2019 and 01 January 2020, as applicable. Aligns timelines with revised compliance requirements.
Effective Date: 01.01.2020
Previous Notification: Notification No. 62/2019 – Central Tax dated 26.11.2019