Notification No.: 77/2020 – Central Tax
Date of Notification: 15th October 2020
Relevant Sections and Rules:
- Central Goods and Services Tax Act, 2017:
- Section 148 – Special procedure for certain processes
- Refers to:
- Notification No. 47/2019 – Central Tax, dated 9th October 2019
Summary of Notification
Extension of Special Return Filing Procedure to FY 2019–20 for Registered Persons in Dadra & Nagar Haveli and Daman & Diu Merger:
The Central Government, invoking powers under Section 148 of the CGST Act, amends Notification No. 47/2019 – Central Tax to extend the special procedure prescribed for taxpayers located in the merged Union Territory of Dadra & Nagar Haveli and Daman & Diu.
🗓️ Earlier Scope: Financial Years 2017–18 and 2018–19
✅ Amended Scope: Now includes FY 2019–20
🧾 This special procedure facilitated return filing and tax compliance post the merger of the two UTs, allowing alignment of registration, data consolidation, and legal clarity.
This extension ensures continued procedural relaxation for affected taxpayers during the transition period.
