Amendment in Union Territory Tax Rate Notification
Scope of Amendment:
The Central Government, under relevant sections of the UTGST and CGST Acts, amends Notification No. 06/2019 dated March 29, 2019.
The amendment addresses specific clauses within the notification's first paragraph.
Change in Language:
The phrase "in whose case the liability to" is replaced with ", who shall".
The expression regarding liability commencement is modified to "in a tax period not later than the tax period..."
Effective Date:
The amendment becomes effective from June 2, 2021, as specified by the government.
Rationale:
Amendments are made in the public interest, following recommendations from the Council.
Administrative Action:
Executed by the Ministry of Finance, Department of Revenue, through an official notification.
Publication Reference:
Originally published in the Gazette of India, Extraordinary, vide number G.S.R. 265(E), dated March 29, 2019.
(Rajeev Ranjan)
Under Secretary to the Government of India