NOTIFICATION NO-01/2021- Integrated Tax dated 01-05-2021 Seeks to provide relief by lowering of interest rate for the month of March and April, 2021

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 01/2021 – Integrated Tax

New Delhi, the 1st May, 2021

G.S.R…..(E).- In exercise of the powers conferred by section 20 of the Integrated Goodsand Services Tax Act, 2017 (13 of 2017), read with sub-section (1) of section 50 andsection 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), theGovernment, on the recommendations of the Council, herebymakes the followingfurther amendment in notification of the Government of India in the Ministry ofFinance (Department of Revenue), No. 6/2017 – Integrated Tax, dated the 28th June,2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i) vide number G.S.R. 698(E), dated the 28th June, 2017, namely:–

(i) In the said notification, in the first paragraph, in the first proviso, in the Table
after S. No. 3, the following shall be inserted, namely: –

MORE……https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-1-2021-igst-english.pdf

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