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

Last updated: 31 March 2021

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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. 06/2021–Central 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), the Government, on the recommendations of the Council, hereby makes the following amendments in notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 89/2020 – Central Tax dated November 29, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 745(E), dated the 29th November, 2020, namely:

In the said notification, –

(i) in the first paragraph, for the figures, letters and words, “31st day of March”, the figures, letters and words “30th day of June”, shall be substituted;

(ii) in the first paragraph, for the figures, letters and words, “1st day of April”, the figures, letters and words “1st day of July”, shall be substituted.

[F. No. CBEC-20/16/38/2020-GST]

RAJEEV RANJAN, Under Secy.

Note : The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 89/2020-Central Tax, dated the 29th November, 2020, published vide number G.S.R. 745(E), dated the 29th November, 2020.

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.

Notification No : 06/2021–Central Tax
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-06-central-tax-english-2021.pdf

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