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Notification No. 05/2021 - Central Tax [N10-RR1]

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

Dates: made 8 March 2021; in force 1 April 2021; ceased none recorded. Gazette: Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), G.S.R. 160(E), 8 March 2021. Band A.

Cite: Notification No. 05/2021 - Central Tax [N10-RR1]. Machine: N10-RR1.

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, with effect from the 1st day of April, 2021, for the words "one hundred crore rupees", the words "fifty crore rupees" shall be substituted.

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 April 2021.

Acted on by (0)

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Not held (0)

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