Notification No.: 45/2020 – Central Tax
Date of Notification: 9th June 2020
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 148 – Special procedure for certain registered persons
- Supersedes/Amends:
- Notification No. 10/2020 – Central Tax, dated 21st March 2020
Summary of Notification
Extension of GSTR-3B Filing Timeline for Daman & Diu and Dadra & Nagar Haveli (Merger Transition):
The Central Government, exercising powers under Section 148, amended Notification No. 10/2020 to extend the compliance timeline for registered persons transitioning due to the merger of Daman & Diu and Dadra & Nagar Haveli.
📆 Previous Due Date: 31st May 2020
🗓️ Extended Due Date: 31st July 2020
This amendment offers relief to taxpayers affected by the UT merger by granting additional time to file returns and comply with procedural adjustments.
🔁 Effective Date of Enforcement: 31st May 2020
