Notification No. 10/2021-Central Tax [N10-RXB]
As at 7 September 2026. In force from 1 May 2021.
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 23rd 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 23rd 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 31st March, 2021, upto the 31st day of May, 2021.”.
2. This notification shall be deemed to have come into force with effect from the 30 th day of April, 2021.
Made under
Recital: "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". Names section 148 of the Central Goods and Services Tax Act, 2017 [S10-B0B]. Vires verified.
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