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<h1>Amendments to GST Notifications: Changes in Financial Year Reference and Effective Date per Rule 46 Proviso.</h1> Notification No. 71/2020-Central Tax, issued by the Ministry of Finance on September 30, 2020, amends Notification No. 14/2020-Central Tax dated March 21, 2020. The amendments include changes to the wording in the first paragraph, replacing 'a financial year' with 'any preceding financial year from 2017-18 onwards.' Additionally, in the second paragraph, the effective date is changed from '1st day of October' to '1st day of December.' These amendments are made under the authority of the sixth proviso to rule 46 of the Central Goods and Services Tax Rules, 2017.