CBIC amends Notification No. 03/2021 dated 23.02.2021

Last updated: 25 September 2021

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The Central Board of Indirect Taxes and Customs (CBIC) has issued an amendment to Notification No. 03/2021-Central Tax, originally dated 23rd February 2021. This amendment, made under the Central Goods and Services Tax Act, 2017, inserts specific provisions into the principal notification. The change involves the inclusion of 'sub-section (6A) or' after certain words in the first paragraph of the original notification.

Government of India

Ministry of Finance

(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
New Delhi

Notification No. 36/2021–Central Tax

Dated: 24th September, 2021

G.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 23^rd 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 23^rd February, 2021.

FAQ :

The main purpose is to amend Notification No. 03/2021-Central Tax dated 23.02.2021.

This amendment is made in exercise of the powers conferred by sub-section (6D) of section 25 of the Central Goods and Services Tax Act, 2017.

The words, brackets, figure and letter 'sub-section (6A) or' have been inserted in the first paragraph of the said notification, after the words 'hereby notifies that the provisions of'.

The principal Notification No. 03/2021-Central Tax was originally issued on 23rd February 2021.

This amendment has been issued by the Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance, Government of India.

Notification No : 36/2021–Central Tax
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-36-central-tax-english-2021.pdf

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