Provisions of sub-section (6A) or sub-section (6B) or sub-section (6C) of section 25 (6A), of CGST shall not apply to specified persons – CGST Notification No. 03/2021 – Central Tax dated 23.02.2021
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 23rd February,2021 No. 03/2021 – Central Tax G.S.R. 132(E).—In exercise of the powers conferred by sub-section (6D) of section 25 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to […]