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Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 26/2021 – Central Tax
New Delhi, the 1st June, 2021
G.S.R….. (E).- In exercise of the powers
conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of
2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules,
2017, the Commissioner, with the approval of the Board, hereby makes the
following amendment in the notification of the Government of India in the
Ministry of Finance (Department of Revenue), No. 11/2021- Central Tax, dated
the 1st May, 2021, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R. 307(E), dated the 1st May,
2021, namely:—
In the said notification, in the first paragraph, 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 be deemed to have come into force with effect from the 31st day of May, 2021.
[F. No. CBIC-20001/5/2021]
(Rajeev Ranjan)
Under Secretary to the Government of India
Note: The principal notification No. 11/2021-
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. 307(E),
dated the 1st May, 2021.
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