Notification No. 24/2021 – Central Tax: Seeks to amend notification no. 14/2021-Central Tax in order to extend due date of compliances which fall during the period from “15.04.2021 to 29.06.2021” till 30.06.2021.

Important Keyword: GST, F. No. CBIC-20001/5/2021, Notification No. 24/2021 – Central Tax, Section 168A CGST Act 2017, Notification No. 14/2021- Central Tax, Section 20 IGST Act 2017, Section 21 UTGST Act 2017.

[F. No. CBIC-20001/5/2021]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 1st June, 2021

Notification No. 24/2021 – Central Tax

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 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 1^st May, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 310(E), dated the 1^st May, 2021, namely: —

In the said notification, in the first paragraph,-

• in clause (i), —
  • for the figures, letters and words “30^th day of May, 2021”, the figures, letters and words “29^th day of June, 2021” shall be substituted;
  • for the figures, letters and words “31^st day of May, 2021”, the figures, letters and words “30^th day of June, 2021” shall be substituted;

• in proviso to clause (i), —
  • for the figures, letters and words “31^st day of May, 2021”, the figures, letters and words “30^th day of June, 2021” shall be substituted;
  • for the figures, letters and words “15^th day of June, 2021”, the figures, letters and words “15^th day of July, 2021” shall be substituted;

• in clause (ii), —

1. for the figures, letters and words “30^th day of May, 2021”, the figures, letters and words “29^th day of June, 2021” shall be substituted;
2. for the figures, letters and words “31^st day of May, 2021”, the figures, letters and words “30^th day of June, 2021” shall be substituted.

2.         This notification shall come into force with effect from the 30^th day of May, 2021.

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: The principal notification No. 14/2021- Central Tax, dated the 1^st 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 1^st May, 2021.

Read More: Notification No. 26/2021 – Central Tax: Seeks to extend the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021.

Web Stories: Notification No. 26/2021 – Central Tax: Seeks to extend the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021.

Download Pdf: https://taxinformation.cbic.gov.in/