Notification No.: 86/2020 – Central Tax
Date of Notification: 10th November 2020
Relevant Sections and Rules:
Central GST Act, 2017:
- Section 168 – Power to issue instructions/directions
CGST Rules, 2017:
- Rule 61(5) – Furnishing of return in FORM GSTR-3B
Integrated GST Act, 2017:
- Not applicable
Supersedes/Rescinds:
- Notification No. 76/2020 – Central Tax dated 15th October 2020
Summary of Notification
- Rescission of Earlier Notification:
The Central Government, exercising powers under Section 168 of the CGST Act read with Rule 61(5) of the CGST Rules, rescinds Notification No. 76/2020 – Central Tax dated 15th October 2020. This rescission is effective prospectively and does not affect any actions already taken or omitted under the earlier notification. The earlier notification related to special provisions for return filing through GSTR-3B, which are now withdrawn in public interest based on recommendations of the GST Council.
