Notification No. 56/2020.
Date: June 27, 2020
Subject: Extension of timelines prescribed under Notification No. 46/2020 due to COVID-19.
Description:
This notification amends Notification No. 46/2020–Central Tax dated 09.06.2020 by further extending the time limits for specified actions. The date 29 June 2020 is extended to 30 August 2020, and 30 June 2020 is extended to 31 August 2020. The extension is granted by exercising powers under section 168A of the CGST Act, 2017 to mitigate difficulties caused by the pandemic.
Amendment:
This notification amends notification No. 46/2020