G.S.R……(E). -In exercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017, 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. 13/2020 –Central Tax, dated the 21stMarch, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 196(E), dated 21st March, 2020, namely:-
In the said notification, in the first paragraph, -(i) for the words “a financial year”,the words and figures “any preceding financial year from2017-18 onwards” shall be substituted;
(ii) 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]
Director, Government of India
Note: The principal notification No.13/2020 central Tax ,dated the21stMarch,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.