Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020.


Quick Summary
This notification introduces amendments to a previous notification (No. 89/2020) concerning the Central Goods and Services Tax Act, 2017. It aims to waive penalties for non-compliance with Notification No. 14/2020, dated 21st March 2020. The amendments primarily involve extending deadlines, substituting '31st day of March' with '30th day of June' and '1st day of April' with '1st day of July' in the principal notification.

MINISTRY OF FINANCE Department of Revenue (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) New Delhi Notification No. 06/2021Central Tax Dated: 30th March, 2021 G.S.R. 223(E). - In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017),
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FAQ :

The main purpose is to waive penalties that may be payable for non-compliance with the provisions of Notification No. 14/2020 dated 21st March 2020.

Notification No. 89/2020 – Central Tax dated 29th November 2020 is being amended.

The dates '31st day of March' have been replaced with '30th day of June', and '1st day of April' have been replaced with '1st day of July' in the first paragraph of the principal notification.

The notification is dated 30th March 2021.

The powers are being exercised under section 128 of the Central Goods and Services Tax Act, 2017.

 

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