GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
Notification No. 06/2021 - Central Tax
New Delhi, the 30th March, 2021
G.S.R……(E):- In exercise of the
powers conferred by section 128 of the Central Goods and Services Tax Act, 2017
(12 of 2017), the Government, on the recommendations of the Council, hereby
makes the following amendments in notification of the Government of India in the
Ministry of Finance (Department of Revenue), No. 89/2020 - Central Tax, dated
the 29th November, 2020, published in the Gazette of India,
Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 745(E),
dated the 29th November, 2020, namely:-
In the said notification, -
(i) in the first paragraph, for the figures, letters and words, “31st
day of March”, the figures, letters and words “30th day of June”,
shall be substituted;
(ii) in the first paragraph, for the figures, letters and words, “01st
day of April”, the figures, letters and words “1st day of July”,
shall be substituted.
[F. No-20/16/38/2020-GST]
(Rajeev Ranjan)
Under Secretary to the Government of India
Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide notification No. 89/2020-Central Tax, dated the 29th November, 2020, published vide number G.S.R. 745(E), dated the 29th November, 2020.