QR Code Compliance is Deferred to 1st July

Notification No. 06/2021 – Central Tax

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,

SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

DEPARTMENT OF REVENUE

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

Notification No. 06/2021 – Central Tax

New Delhi, the 30th March 2021

G.S.R……(E):- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 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. 89/2020 – Central Tax, dated the 29th November 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 745(E), dated the 29th November 2020, namely:– In the said notification, –

(i) in the first paragraph, for the figures, letters, and words, “31st day of March”, the figures, letters, and words “30th day of June”, shall be substituted;

(ii) in the first paragraph, for the figures, letters, and words, “01st day of April”, the figures, letters, and words “1st day of July”, shall be substituted.

[F. No-20/16/38/2020-GST]

(Rajeev Ranjan)

Under Secretary to the Government of India

Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide notification No. 89/2020-Central Tax, dated the 29th November 2020, published vide number G.S.R. 745(E), dated the 29th November 2020.