Notification No. 16/2021
Date: June 1, 2021
Subject: Notification of commencement of section 112 of the Finance Act, 2021 relating to interest under GST.
Description:
The provisions of section 112 of the Finance Act, 2021 are brought into force. The amendment relates to substitution of section 50 of the CGST Act governing levy of interest. The notified provision becomes operational from the appointed date.
Effective Date:
1 June 2021
Other Notifications
02/2025
Due date for filing FORM GSTR-3B for December 2024 is extended up to 22 January ...
Read More03/2019
This notification introduces the CGST (Amendment) Rules, 2019, bringing wide-ran...
Read More8/2017
This notification prescribes the rate of tax and turnover limits for taxpayers o...
Read More