Notification No. 24/2021 – Central Tax

Notification No. 24/2021 – Central Tax

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]

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.