Seeks to amend Notification No. 03/2021 dated 23.02.2021
Amendment to Notification No. 03/2021-Central Tax under Section 25(6D) of CGST Act
The Government of India, through the Ministry of Finance's Department of Revenue and the Central Board of Indirect Taxes and Customs, issued Notification No. 36/2021-Central Tax on September 24, 2021. This notification amends a previous notification (No. 03/2021-Central Tax) dated February 23, 2021. The amendment is made under the authority granted by sub-section (6D) of Section 25 of the Central Goods and Services Tax Act, 2017, following recommendations from the GST Council.
The specific change involves the insertion of the words, brackets, figure, and letter "sub-section (6A) or" into the first paragraph of the original notification, right after the words "hereby notifies that the provisions of." This change is intended to clarify or expand the scope of the original notification, ensuring it aligns with the legislative intent and practical requirements under the GST framework.
This amendment is recorded under the file number CBIC-20006/26/2021-GST and was authorized by Rajeev Ranjan, the Under Secretary to the Government of India. The principal notification was initially published in the Gazette of India, Extraordinary, highlighting its significance and ensuring public awareness of the changes in tax regulations.
Note: It is an AI generated summary for reference purpose only.
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 36/2021-Central Tax
New Delhi, the 24th September, 2021
G.S.R.....(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), the Central Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 03/2021-Central Tax, dated the 23rd February, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 132(E), dated the 23rd February, 2021, namely:-
In the said notification, in the first paragraph after the words “hereby notifies that the provisions of”, the words, brackets, figure and letter “sub-section (6A) or” shall be inserted.
