|
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 24/2021 – Central Tax
New Delhi, the 1st June, 2021
G.S.R.....(E).– In exercise of the powers
conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of
2017) (hereafter in this notification referred to as the said Act), read with
section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and
section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the
Government, on the recommendations of the Council, hereby makes the following
amendments in the notification of the Government of India in the Ministry of
Finance (Department of Revenue), No. 14/2021-Central Tax, dated the 1st May,
2021, published in the Gazette of India, Extraordinary, Part II, Section 3,
Subsection (i), vide number G.S.R. 310(E), dated the 1st May, 2021, namely: —
In the said notification, in the first paragraph,-
(i) in clause
(i), —
a. for the figures, letters and words “30th day of May, 2021”, the
figures, letters and words “29th day of June, 2021” shall be substituted;
b. for the figures, letters and words “31st day of May, 2021”, the figures,
letters and words “30th day of June, 2021” shall be substituted;
(ii) in
proviso to clause (i), —
a. for the figures, letters and words “31st day
of May, 2021”, the figures, letters and words “30th day of June, 2021”
shall be substituted;
b. for the figures, letters and words “15th day
of June, 2021”, the figures, letters and words “15th day of July, 2021” shall
be substituted;
(iii) in clause (ii), —
a. for the figures, letters and
words “30th day of May, 2021”, the figures, letters and words “29th day of
June, 2021” shall be substituted;
b. for the figures, letters and words “31st
day of May, 2021”, the figures, letters and words “30th day of June, 2021”
shall be substituted.
2. This notification shall come into force with effect
from the 30th day of May, 2021.
[F. No. CBIC-20001/5/2021]
(Rajeev Ranjan)
Under Secretary to the Government of India
Note: The principal notification No. 14/2021-
Central Tax, dated the 1st May, 2021, was published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 310(E),
dated the 1st May, 2021.
|