The Gazette of India no. 93/2020-Central Tax

Tire t. #1.75.- 3300499 REGO. No. 0. L-SO Che Gazette of Jjndia EXTRAORDINARY srftrart @ sarisre PUBLISHED BY AUTHORITY No. 653} NEW DELHI, TUESDAY, DECEMBER 22, 2020/PAUSHA 1, 1942 fad HaTaa : < eT : a\ afer von ae fact, 22 fearax, 2020 ay ward sa afaeaar Hae ofefray per war @) FT art 128 & ara wa arer 148 arer wad aia AT W yarn aca eu, afta fr faariteit ax, ad acai faad Aaraa (csteq fast) AT sffaqaar weart aw, An aa afta ¥, drat cigar & vara Pafataa sige Ft ateentta fer arom, sate ‘ oe afaftan fr arr 47 % srefia, faxita at 2019-20 % fau aft & ueaa At aft faactt wer \y. aticam fear STAT = 1" F THE GAZETTE OF ) 29 Teqar. 2017 = Ted Weta Ways Sine TATA HEI 67/2020. Prary 21 fAdax 2020 % cea sea aaa feaar, 2017 FT ara. 1600(x), fare STATET CAT, Hvar feet fer aa ar at sae ata ar MINISTRY OF FINANCE (Department of Rey enue) AL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 22nd December, 2020 No. 93/2020-Central Tax | G.S.R. 785(E).—In exercise of the Services Tax Act, 2017 (12 of 2017) ( (CENTR powers conferred by section 128 of the Central Goods and hereafter in this notification referred to as ie said Act), read with section 148 of the said Act, the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 73/2017— Central Tax, dated the 29th December, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 1600(E), dated the 29th December, 2017, namely :— i the said notification, after the third proviso, the following proviso shall be inserted, namely: — “Provided also that the late fee payable for delay in furnishing of FORM GSTR-4 for the F mae Year 2019-20 under section 47 of the said Act, from the 1* day of November, 2020 till the 31” day of December, 2020 shall stand waived for the registered person whose principal place of business 1s in the Union Territory of Ladakh.”. PRAMOD KUMAR, Director \ Note : The principal notification No. 73/2017-Central Tax, dated 29th December, sel was Rupee - the Gazette of India, Extraordinary, vid® number G.S.R. 1600(E), dated ae a Bie eee and was last amended vide notification number 67/2020—Central Tax, date : x En aie 2020, published in the Gazette of India, Extraordinary, Part Il, Section 3, Sub-s number G.S.R 572(E), dated the 21st September, 2020. 4. dere ara are WIPA- (1) SA TA apy aifera ATH ras Ure aie Bar Hx (ATaeat Aare) fAqH, 2020 é | (2) aerar srafera % faa, aH pee | array # aréra & wardt ala are, fafertaa saan ay afeearf ter fear sere aala :-