Special Procedure for Taxpayers in Dadar, Nagar Haveli, Daman and Diu Merger of Two UTs – Date for Transition under GST Extended to 31 July 2020

[Notification No. 45/2020-Central Tax dated 9 June 2020]

Seeks to extend the date for transition under GST on account of merger of erstwhile Union Territories of Daman and Diu & Dadar and Nagar Haveli.

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 amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 10/2020- Central Tax, dated the 2151 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 21 51 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.

[F. No. CBEC-20/06/03/2020-GST]