NOTIFICATION NO-02/2021- Integrated Tax dated 01-06-2021 Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 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. 02/2021 – Integrated Tax

New Delhi, the 1st June, 2021

G.S.R…..(E).- In exercise of the powers conferred by section 20 of the Integrated
Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (1) of section50 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), theGovernment, on the recommendations of the Council, hereby makes 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: —

In the said notification, in the first paragraph, in the first proviso,-

(i) for the words, letters and figure “required to furnish the returns in
FORM GSTR-3B, but fail to furnish the said return along with
payment of tax”, the words “liable to pay tax but fail to do so” shall be
substituted;

(ii) in the Table, in column 4, in the heading, for the words “Tax period”,
the words “Month/Quarter” shall be substituted;

(iii) in the Table, for serial number 4, 5, 6 and 7, the following shall be
substituted, namely: —

MORE…..https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-2-2021-igst-english.pdf

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