Central Tax Notifications

CGST Notification 26/2021

TitleSeeks to extend the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021.

In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017, the Commissioner, with the approval of the Board, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 11/2021- Central Tax, dated the 1st May, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 307(E), dated the 1 st May, 2021, namely:—

In the said notification, in the first paragraph, for the figures, letters and words “31st day of May, 2021”, the figures, letters and words “30 th day of June, 2021” shall be substituted.

2. This notification shall be deemed to have come into force with effect from the 31 st day of May, 2021.