Notification, 2021
A notification made under the The Central Goods and Services Tax Act, 2017.
Made under The Central Goods and Services Tax Act, 2017.
Text
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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 12/2021 — Central Tax New Delhi, the 1%t May, 2021 G.S.R.....(E).- In exercise of the powers conferred by the second proviso to sub- section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, 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. 83/2020 — Central Tax, dated the 10 November, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R. 699(E), dated the 10" November, 2020, namely:— In the said notification, after the proviso, the following proviso shall be inserted, namely:- “Provided further that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act, for the tax period April, 2021, shall be extended till the twenty-sixth day of the month succeeding the said tax period.”.
(Rajeev Ranjan) Under Secretary to the Government of India wc Note: The principal notification number 83/2020 — Central Tax, dated the 10" November, 2020, was published in the Gazette of India, Extraordinary, Part 1,
Section 3, Sub-section (i) vide number
G.S.R. 699(E), dated the 10 November, 2020.
Provisions this notification answers to
Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.
- Central Goods and Services Tax Act s. 3 Officers under this Act — made under this
- Central Goods and Services Tax Act s. 37 Furnishing details of outward supplies — made under this
- Central Goods and Services Tax Act s. 168 Power to issue instructions or directions — made under this
- Central Goods and Services Tax Act s. 39 Furnishing of returns
Other instruments under the same Act
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- 04/2025-Central Tax (Rate) — Seeks to amend Notification no. 08/2018- Central Tax (Rate) Notification 2025
- 04/2025-Central Tax — Seeks to extend the due date for furnishing FORM GSTR-6 for the month of December, 2024 Notification 2025
- 05/2025-Central Tax (Rate) — Seeks to amend Notification No 11/2017 - Central Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council. Notification 2025
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