Notification 3/2021 - Central Tax
Date: February 23, 2021
Effective From: February 23, 2021
Subject
Notifies persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of CGST Act will not apply
Content
G.S.R. 132(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) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 17/2020-C…