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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 03/2021-Central Tax (Rate)
New Delhi, the 2nd June, 2021
G.S.R......(E).- In exercise of the powers
conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of
2017), the Central Government, on the recommendations of the Council, and on
being satisfied that it is necessary in the public interest so to do, hereby
makes the following amendments in the notification of the Government of India,
in the Ministry of Finance (Department of Revenue) No.06/2019- Central Tax
(Rate), dated the 29th March, 2019, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.
253(E), dated the 29thMarch, 2019—
In the said notification, in the first
paragraph,-
(a) for the words “in whose case the liability to”, the words “,
who shall” shall be substituted;
(b) for the words “shall arise on the date
of issuance of completion certificate for the project, where required, by the
competent authority or on its first occupation, whichever is earlier”, the words
“in a tax period not later than the tax period in which the date of issuance
of the completion certificate for the project, where required, by the
competent authority, or the date of its first occupation, whichever is
earlier, falls” shall be substituted.
2. This notification shall come into
force with effect from the 2nd day of June, 2021.
[F. No. 354/53/2021-TRU]
(Rajeev Ranjan)
Under Secretary to the Government of India
Note: - The principal notification No. 06/2019 -
Central Tax (Rate), dated the 29th March, 2019 was published in the Gazette of
India, Extraordinary, vide number G.S.R. 253(E), dated the 29th March, 2019.
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