Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No 03/2021 – Central Tax New Delhi, Date the 23rd February 2021 G.S.R……(E).- In exercise of the power conferred by sub-section (6D) of section 25 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter