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Notification No. 23/2021 - Central Tax [N10-SEC]

As at 7 September 2026. In force from 1 June 2021.

Dates: made 1 June 2021; in force 1 June 2021; ceased none recorded. Gazette: Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), G.S.R. 367(E), 1 June 2021. Band A.

Cite: Notification No. 23/2021 - Central Tax [N10-SEC]. Machine: N10-SEC.

In exercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017 [...] hereby makes the following further amendment in notification No. 13/2020 – Central Tax [...]

In the said notification, in the first paragraph, after the words "notifies registered person, other than", the words "a government department, a local authority," shall be inserted.

Made under

Recital: "In exercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017 [...] hereby makes the following further amendment in notification No. 13/2020 - Central Tax.". Names Rule 48(4), CGST Rules, 2017 [S10-EQM]. Vires verified.

Acts on (1)

Amends Notification No. 13/2020 - Central Tax [N10-N9Q], 1 June 2021.

Acted on by (0)

none

Not held (0)

none

Notification No. 23/2021 - Central Tax [N10-SEC]