Important Keyword: F. No. CBEC-20/06/02/2020-GST, Notification No 03/2021 – Central Tax, Section 25(6D)(6C)(6B) CGST Act 2017.
[F. No. CBEC-20/06/02/2020-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 23″? February,2021
Notification No 03/2021 – Central Tax
Table of Contents
GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
G.S.R…..(E).— In exercise of the powers conferred by sub-section (6D) of section 25 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 17/2020-Central Tax, dated the 23″ March, 2020, published in the Gazette of India,
Extraordinary, vide number G.S.R. 200(E), dated the 23’4 March, 2020, except as respects things done or omitted to be done before such supersession, hereby notifies that the provisions of sub- section (6B) or sub-section (6C) of section 25 of the said Act shall not apply to a person who is,
(a) not a citizen of India; or
(b) a department or establishment of the Central Government or State Government; or
(c) a local authority; or
(d) a statutory body; or
(e) a Public Sector Undertaking; or
(f) a person applying for registration under the provisions of sub-section (9) of section 25 of the said Act.
(Rajeev Ranjan)
Under Secretary to the Government of India
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