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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. 10/2021 – Central Tax
New Delhi, the $1^{\text{st}}$ May, 2021
G.S.R.....(E).— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2019- Central Tax, dated the $23^{\text{rd}}$ April, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 322(E), dated the $23^{\text{rd}}$ April, 2019, namely:–
In the said notification, in the third paragraph, after the first proviso, the following proviso shall be inserted, namely: –
“Provided further that the said persons shall furnish the return in FORM GSTR-4 of the Central Goods and Services Tax Rules, 2017, for the financial year ending $31^{\text{st}}$ March, 2021, upto the $31^{\text{st}}$ day of May, 2021.”.
[F. No. CBEC-20/06/08/2020-GST]
(Rajeev Ranjan) Under Secretary to the Government of India
Note: The principal notification No. 21/2019- Central Tax, dated the $23^{\text{rd}}$ April, 2019, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 322(E), dated the $23^{\text{rd}}$ April, 2019 and was last amended by notification No. 64/2020-Central Tax, dated the $31^{\text{st}}$ August, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 539(E), dated the $31^{\text{st}}$ August, 2020.
