Rescinds the Notification No. 76/2020-Central Tax, dated the 15th October, 2020 - prescribed return in FORM GSTR-3B - 86/2020 - Central GST (CGST)

Rescission of Tax Notification withdraws prescribed GSTR 3B return, subject to savings for actions taken before rescission under CGST powers.

The Commissioner, invoking statutory powers under the Central Goods and Services Tax framework and acting on Council recommendations, rescinds Notification No. 76/2020 Central Tax (G.S.R. 636(E), dated 15 10 2020) that prescribed return in FORM GSTR 3B, by issuing Notification No. 86/2020 Central Tax dated 10 11 2020; the rescission is subject to a savings provision preserving things done or omitted before rescission and a corrigendum corrected the instrument's nomenclature.