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Notification No. 18/2021 – Central Tax

Notification No. 18/2021 – Central Tax

[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. 18/2021 – Central Tax

New Delhi, the 1st June 2021

G.S.R…..(E).- In exercise of the powers conferred by sub-section (1) of section 50 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 148 of the said Act, the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 13/2017 – Central 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. 661(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: —

Notification No. 18/2021 – Central Tax

Notification No. 18/2021 – Central Tax

Notification No. 18/2021 – Central Tax

  1. This notification shall be deemed to have come into force with effect from the 18th day of May 2021.

[F. No. CBIC-20001/5/2021]

(Rajeev Ranjan)

Under Secretary to the Government of India

Note: The principal notification number 13/2017 – Central Tax, dated the 28th June 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 661(E), dated the 28th June 2017 and was last amended vide notification number 08/2021 – Central Tax, dated the 1st May 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 304(E), dated the 1 st May 2021.

 

Notification No. 18/2021 – Central Tax

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