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The Government amends Notification No. 89/2020 – Central Tax to extend a penalty waiver period. The Government changes the end date for the waiver from the 31st day of March to the 30th day of June. The Government also changes the start date for the subsequent period from the 1st day of April to the 1st day of July.
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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. 06/2021 – Central Tax
New Delhi, the 30th March, 2021
G.S.R……(E):- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following amendments in notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 89/2020 – Central Tax, dated the $29^{\text{th}}$ November, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 745(E), dated the $29^{\text{th}}$ November, 2020, namely:– In the said notification, –
[F. No-20/16/38/2020-GST]
(Rajeev Ranjan) Under Secretary to the Government of India
Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide notification No. 89/2020-Central Tax, dated the $29^{\text{th}}$ November, 2020, published vide number G.S.R. 745(E), dated the $29^{\text{th}}$ November, 2020.