For Return and Statements for Composition levy under Section 10 CGST Act – CGST Notification No. 21/2019 – Central Tax dated 23.04.2019
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 23rd April, 2019 No. 21/2019 – Central Tax G.S.R. 322(E).—In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the