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Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 10/2021 – Central Tax
New Delhi, the 1st May, 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 Government, on the recommendations of the Council, hereby makes the
following further amendments in the notification of the Government of India in
the Ministry of Finance (Department of Revenue), No. 21/2019- Central Tax, dated
the 23rd April, 2019, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide number G.S.R.322(E),
dated the 23rd April, 2019, namely:–
In the said notification, in the third
paragraph, after the first proviso, the following proviso shall be inserted,
namely: –
“Provided further that the said persons shall furnish the return in
FORM GSTR-4 of the Central Goods and Services Tax Rules, 2017, for the
financial year ending 31st March, 2021, upto the 31st day of May, 2021.”.
2. This notification shall be deemed to have come into force with effect from
the 30th day of April, 2021.
[F. No. CBEC-20/06/08/2020-GST]
(Rajeev
Ranjan)
Under Secretary to the Government of India
Note: The principal notification No. 21/2019-
Central Tax, dated the 23rd April, 2019, was published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 322(E),
dated the 23rd April, 2019 and was last amended by notification No.
64/2020-Central Tax, dated the 31st August, 2020, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.
539(E), dated the 31st August, 2020.
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