CBIC issued Notification No. 36/2021 to amend Notification No. 03/2021
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
New Delhi
Notification No. 36/2021–Central Tax, Dated: 24th September, 2021G.S.R. 660(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) Notification No. 03/2021-Central Tax dated 23.02.2021 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 Secy
Note : The principal Notification No. 03/2021-Central Tax dated 23.02.2021, 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
