Notification No. 16/2021
Date: June 1, 2021
Subject: Notification of commencement of Section 112 of the Finance Act, 2021
Description:
This notification appoints 1 June 2021 as the date on which Section 112 of the Finance Act, 2021 comes into force. The section amends Section 50 of the CGST Act, relating to interest on delayed payment of tax.