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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 03/2021-Integrated Tax (Rate)
New Delhi, the 2nd June, 2021
G.S.R......(E).- In exercise of the powers
conferred by section 20 of the Integrated Goods and Services Tax Act, 2017 (13
of 2017) read with section 148 of the Central Goods and Services Tax Act, 2017
(12 of 2017), the Central Government, on the recommendations of the Council, and
on being satisfied that it is necessary in the public interest so to do, hereby
makes the following amendments in the notification of the Government of India,
in the Ministry of Finance (Department of Revenue) No.06/2019- Integrated Tax
(Rate), dated the 29th March, 2019, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 259(E), dated the 29th March, 2019, namely:-
In the said
notification, in the first paragraph,-
(a) for the words “in whose case the
liability to”, the words “, who shall” shall be substituted;
(b) for the
words “shall arise on the date of issuance of completion certificate for the
project, where required, by the competent authority or on its first
occupation, whichever is earlier”, the words “in a tax period not later than
the tax period in which the date of issuance of the completion certificate for
the project, where required, by the competent authority, or the date of its
first occupation, whichever is earlier, falls” shall be substituted.
2.
This notification shall come into force with effect from the 2nd day of June,
2021.
[F. No. 354/53/2021-TRU]
(Rajeev Ranjan)
Under Secretary to the Government of India
Note: -The principal notification No. 06/2019 -
Integrated Tax (Rate), dated the 29th March, 2019 was published in the Gazette
of India, Extraordinary, vide number G.S.R. 259(E), dated the 29th March, 2019.
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