Important Keyword: Section 168 CGST Act 2017, Rule 45(3) CGST Rules 2017, Notification No. 11/2021- Central Tax, Notification No. 26/2021 – Central Tax, F. No. CBIC-20001/5/2021.
[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. 26/2021 – 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 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017, the Commissioner, with the approval of the Board, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 11/2021- 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. 307(E), dated the 1st May, 2021, namely:—
In the said notification, in the first paragraph, 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 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. 11/2021- 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. 307(E), dated the 1st May, 2021.
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