01 Mar GST – Annual Return
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 04/2021– Central Tax
New Delhi, the 28th February, 2021
G.S.R. 142(E).—In exercise of the powers conferred by sub-section (1) of section 44 of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with rule 80 of the Central Goods and Services Tax Rules, 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. 95/2020 – Central Tax, dated the 30th December, 2020 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 809(E), dated the 30th December, 2020, namely:-
In the said notification, for the figures “28.02.2021”, the figures “31.03.2021” shall be substituted.
[F. No. CBEC-20/06/13/2020-GST]
RAJEEV RANJAN, Under Secy.