Important Keyword: Section 148 CGST Act 2017F. No. CBIC-20001/5/2021, Notification No. 25/2021 – Central Tax, Notification No. 21/2019- Central Tax, Notification No. 10/2021-Central Tax.
[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. 25/2021 – 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 section 148 of the CGST Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2019- Central Tax, dated the 23rd April, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 322(E), dated the 23rd April, 2019, namely: —
In the said notification, in the third paragraph, in the second proviso, for the figures, letters and words “31st day of May, 2021”, the figures, letters and words “31st day of July, 2021” shall be substituted.
2. This notification shall be deemed to have come into force with effect from the 31st day of May, 2021.
(Rajeev Ranjan)
Under Secretary to the Government of India
Note: The principal notification No. 21/2019- Central Tax, dated the 23rd April, 2019, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 322(E), dated the 23rd April, 2019 and was last amended by notification No. 10/2021-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. 306(E), dated the 1st May, 2021.
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