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<h1>GST Act Amendment Extends Deadline from May 31 to July 31, 2020, u/s 148 Notification No. 45/2020.</h1> The Government, exercising powers under section 148 of the Central Goods and Services Tax Act, 2017, amends Notification No. 10/2020-Central Tax dated March 21, 2020. The amendment changes the deadline from '31st day of May, 2020' to '31st day of July, 2020.' This amendment is effective from May 31, 2020, as per Notification No. 45/2020-Central Tax issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs.