Notification 8/2021 - Central Tax
Date: May 1, 2021
Effective From: April 18, 2021
Subject
Relaxation of levy of interest for non-payment/short payment or delay in the payment of tax dues for the months of April and May 2021.
Content
G.S.R. 304(E).—In exercise of the powers conferred by sub-section (1) of section 50 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 148 of the said Act, the Government, on the recommendations of the Council, hereby makes the following further amendments in notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 13/2017 &n…