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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 

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