Extension of One-time amnesty scheme to file all FORM GSTR-1 from July 2017 to Nov 2019 – Notification
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 04/2020 – Central Tax
New Delhi, the 10th January, 2020
G.S.R…..(E),– In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 4/2018– Central Tax, dated the 23rd January, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 53(E), dated the 23rd January, 2018, namely:–
In the said notification, in the third proviso for the figures, letters and word “10th January, 2020”, the figures, letters and word “17th January, 2020” shall be substituted.
[F. No. 20/06/07/2019-GST (Pt. II)]
(Pramod Kumar)
Director, Government of India
Note: The principal notification No. 4/2018-Central Tax, dated 23rd January, 2018 waspublished in the Gazette of India, Extraordinary, vide number G.S.R. 53(E), dated the 23rd January, 2018 and was last amended by notification No. 74/2019-Central Tax, dated the 26th December, 2019, published in the Gazette of India, Extraordinary, vide number G.S.R. 953(E), dated the 26th December, 2019.
Download Notification Click Here >>
- ITR was not non est for no e-verification when AO took cognizance of returned income
- Section 43CB & ICDS-III is applicable to contractors not to real estate developers
- Expenses of ESOP are allowable as revenue expenditure u/s 37(1) of Income Tax Act.
- Compliance history of supplier can’t be used to invalidate genuine business transactions of buyer
- Reassessment quashed as AO issued notice u/s 148 instead of 153C as reopening was based on search


