CBIC rescinds Notification No. 76/2020- Central Tax dated 15th October, 2020 vide which CBIC had earlier notified the due dates for furnishing of GSTR-3B for the period October, 2020 to March, 2021.
Notification No. 86/2020- Central Tax dated 10th November, 2020
"In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the council, hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 76/2020 - Central Tax, dated the 15th October, 2020, published in the Gazette of India, Extraordinary, vide number G.S.R. 636 (E), dated the 15th October, 2020, except as respects things done or omitted to be done before such recession.
[F.No. CBEC 20/06/04/2020-GST]
For Notification No. 76/2020- Central Tax: Refer our article at the following link:- https://www.taxwink.com/blog/due-dates-for-filing-gstr-3b-for-october-2020-to-march-2021
