The Central Board of Indirect Taxes and Customs (CBIC) vide its Notification No 23/2021 – Central Tax dated 01st June 2021 notify the amendment in Notification No 13/2020 – Central Tax in order to amend the class of registered person for the purpose of e-invoice.
NOTIFICATION
New Delhi, the 1st June, 2021
No. 23/2021 – Central Tax
G.S.R. 367(E).—In exercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017, the Government, on the recommendations of the Council, hereby makes the following further amendment in notification of the Government of India in the Ministry of Finance (Department of Revenue), No.13/2020 – Central Tax, dated the 21st March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 196(E), dated the 21st March, 2020, namely: —
In the said notification, in the first paragraph, after the words “notifies registered person, other than”, the words “a government department, a local authority,” shall be inserted.
[F. No. CBIC-20001/5/2021] RAJEEV RANJAN, Under Secy.
Note: The principal notification No. 13/2020- Central Tax, dated the 21st March, 2020, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 196(E), dated the 21st March, 2020 and was last amended vide notification number 05/2021 – Central Tax, dated the 8th March, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 160(E), dated the 8th March, 2021.
