Notification 18/2021 - Central Tax
Date: June 1, 2021
Effective From: May 18, 2021
Subject
Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021.
Content
G.S.R. 362(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…