prpri Amendment to section 25 of IGST Act notified wef 30.06.2020 Amendment to section 25 of IGST Act, 2017 notified wef 30.06.2020

CBIC notifies 30th day of June, 2020 as date of applicability of section 134 of Finance Act, 2020 vide which In section 25 of the Integrated Goods and Services Tax Act, 2017, in sub-section (1), in the proviso, for the words ‘three years’, the words ‘five years’ was substituted. Notification No. 04/2020 –Integrated Tax Dated- 24th June, 2020.

Extract of Section 25 of Integrated Goods and Services Tax Act 2017 – Removal of difficulties

(1) If any difficulty arises in giving effect to any provision of this Act, the Government may, on the recommendations of the Council, by a general or a special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act or the rules or regulations made thereunder, as may be necessary or expedient for the purpose of removing the said difficulty:

Provided that no such order shall be made after the expiry of a period of three years Five Years* from the date of commencement of this Act.

(2) Every order made under this section shall be laid, as soon as may be, after it is made, before each House of Parliament.

*Word three years replaced with word Five Years with effect from 30th day of June, 2020.


Ministry of Finance
(Department Of Revenue)
(Central Board of Indirect Taxes and Customs)

Notification No. 04/2020 –Integrated Tax

New Delhi, the 24th June, 2020

G.S.R. 409(E).—In exercise of the powers conferred by sub-section (2) of section 1 of the Finance Act, 2020 (12 of 2020) (hereinafter referred to as the said Act), the Central Government hereby appoints the 30th day of June, 2020, as the date on which the provisions of section 134 of the said Act, shall come into force.

[F. No. CBEC- 20/06/09/2019-GST]


Links and Details of 9 GST Notification & one GST Instruction issued by CBIC on 24.06.2020

S. No. Title Notification No. Date
1. GST Payment by Builders- Form DRC-03 for Shortfall from 80% Instruction No. 3/2/2020- GST 24/06/2020
2. CBIC reduces interest rate for tax periods from Feb to July 2020 Notification No. 05/2020 –Integrated Tax/G.S.R. 410(E). 24/06/2020
3. Amendment to section 25 of IGST Act, 2017 notified wef 30.06.2020 Notification No. 04/2020 –Integrated Tax/G.S.R. 409(E). 24/06/2020
4. GST interest rate for tax periods from February 2020 to July 2020 Notification No. 02/2020–Union Territory Tax/G.S.R. 408(E) 24/06/2020
5. GSTR-3B due date- August 2020- Annual turnover up to Rs. 5 crore Notification No. 54/2020-Central Tax/G.S.R. 407(E) 24/06/2020
6. Waiver of late fee for delay in filing GSTR-1- March to June 2020 Notification No. 53/2020-Central Tax/G.S.R. 406(E) 24/06/2020
7. CBIC notifies one time amnesty for non furnishing of GSTR-3B Notification No. 52/2020-Central Tax/G.S.R. 405(E) 24/06/2020
8. Interest rate (Feb to July 2020) for delayed filing/payment of GSTR 3B Notification No. 51/2020-Central Tax/G.S.R. 404(E) 24/06/2020
9. CBIC amends GST Rates under GST Composition Scheme Notification No. 50/2020-Central Tax/G.S.R. 403(E) 24/06/2020
10. CBIC notifies 4 GST Amendment of Finance Act 2020 w.e.f. 30.06.2020 Notification No. 49/2020-Central Tax/G.S.R. 402(E)

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