[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. 70/2020 – Central Tax
New Delhi, the 30th September, 2020
In the said notification, in the first paragraph, -
- for the words “a financial year”, the words and figures “any preceding financial year from 2017-18 onwards” shall be substituted;
- after the words “goods or services or both to a registered person”, the words “or for exports” shall be inserted.
[F. No.CBEC-20/06/09/2019-GST] (Pramod Kumar) Director, Government of India Note: The principal notification No. 13/2020 – Central Tax, dated the 21st March, 2020 was published in the Gazette of India, Extraordinary, vide number G.S.R. 196(E), dated 21st March, 2020 and was subsequently amended vide notification No. 61/2020-Central Tax, dated the 30th July, 2020, published vide number G.S.R. 481(E), dated the 30th July, 2020.
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