The time limit for Special procedure as notified in Notification No. 10/2020 – Central Tax has to be followed till 31st July, 2020 instead of 31st May, 2020
Who has to follow special procedure ?
- those persons whose principal place of business or place of business was in the erstwhile Union territory of Daman and Diu or
- in the erstwhile Union territory of Dadra and Nagar Haveli till the 26th day of January, 2020; and
- is in the merged Union territory of Daman and Diu and Dadra and Nagar Haveli from the 27th day of January, 2020 onwards.
This notification shall come into force with effect from 31st May, 2020.
Click here to download the full Notification
(Disclaimer: The entire contents of this document have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation. I assume no responsibility therefore. In no event, we shall be liable for any direct, indirect, special or incidental damage resulting from, arising out of or in connection with the use of the information.)
Mr. Setia is a CA by Profession and expert in the field of Indirect Taxation Based in Delhi. Rich experience of over 5 year.