Notification 14/2021 - Central Tax
Date: May 1, 2021
Effective From: April 15, 2021
Subject
Extension of time limits for completion/compliance of any action, by any authority under the CGST Act in view of the spread of COVID-19
Content
G.S.R. 310(E).—In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017), in view of the spread of pandemic COV…