The Central Board of Indirect Taxes and Customs (CBIC) vide its Notification No 36/2021 – Central Tax dated 24th September 2021 amends its earlier Notification No 03/2021 – Central Tax dated 23rd February 2021.
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No 36/2021-Central Tax
New Delhi, the 24th September, 2021
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 23rd 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 23rd 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.
[F. No. CBIC-20006/26/2021-GST]
(Rajeev Ranjan)
Under Secretary to the Government of India
Note: – The principal Notification No. 03/2021 -Central Tax, dated the 23rd 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 23rd February, 2021.
