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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 23/2021 – Central Tax
New Delhi, the 1
st
June, 2021
G.S.R.....(E).– In exercise of the powers conferred by sub-rule (4) of rule 48 of the
Central Goods and Services Tax Rules, 2017, the Government, on the recommendations
of the Council, hereby makes the following further amendment in notification of the
Government of India in the Ministry of Finance (Department of Revenue), No.13/2020
– Central Tax, dated the 21
st
March, 2020, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 196(E), dated the
21
st
March, 2020, namely: —
In the said notification, in the first paragraph, after the words “notifies registered
person, other than”, the words “a government department, a local authority,” shall be
inserted.
[F. No. CBIC-20001/5/2021]

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: The principal notification No. 13/2020- Central Tax, dated the 21
st
March, 2020,
was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)
vide number G.S.R. 196(E), dated the 21
st
March, 2020 and was last amended vide
notification number 05/2021 – Central Tax, dated the 8
th
March, 2021, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.
160(E), dated the 8
th
March, 2021.
notifications no 23 2021 central tax | iKargos