Important Keyword: F. No. CBIC-20006/26/2021-GST, Notification No 36/2021 – Central Tax, Section 25(6D) CGST Act 2017, Notification No. 03/2021 -Central Tax.

[F. No. CBIC-20006/26/2021-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 24^th September, 2021

Notification No 36/2021 – 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 sub-section (6D) of section 25 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 03/2021-Central Tax, dated the 23^rd February, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 132(E), dated the 23^rd February, 2021, namely:-

In the said notification, in the first paragraph after the words “hereby notifies that the provisions of”, the words, brackets, figure and letter “sub-section (6A) or” shall be inserted.

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: – The principal Notification No. 03/2021 -Central Tax, dated the 23^rd February, 2021, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 132(E), dated the 23^rd February, 2021.

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