GST Notification No. 36/2021 Central Tax Seeks to amend Notification No. 03/2021 dated 23.02.2021
New Delhi, the 24th September, 2021
No. 36/2021–Central Tax
G.S.R. 660(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.
[F. No. CBIC-20006/26/2021-GST]
RAJEEV RANJAN, Under Secy.
Note : The principal Notification No. 03/2021 -Central Tax, dated the 23rd February, 2021, was 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.
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