Notification No. 18/2021 – Central Tax

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 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: —

Download full notification :- notfctn-18-central-tax-english-2021

 

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