[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. 25/2021 – Central Tax
New Delhi, the 1
st
June, 2021
G.S.R.....(E).— In exercise of the powers conferred by section 148 of the Central Goods
and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of
the Council, hereby makes the following further amendments in the notification of the
Government of India in the Ministry of Finance (Department of Revenue), No.
21/2019- Central Tax, dated the 23
rd
April, 2019, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 322(E), dated the
23
rd
April, 2019, namely: —
In the said notification, in the third paragraph, in the second proviso, for the figures,
letters and words “31
st
day of May, 2021”, the figures, letters and words “31
st
day of
July, 2021” shall be substituted.
2. This notification shall be deemed to have come into force with effect from the 31
st
day of May, 2021.
[F. No. CBIC-20001/5/2021]
(Rajeev Ranjan)
Under Secretary to the Government of India
Note: The principal notification No. 21/2019- Central Tax, dated the 23
rd
April, 2019,
was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)
vide number G.S.R. 322(E), dated the 23
rd
April, 2019 and was last amended by
notification No. 10/2021-Central Tax, dated the 1
st
May, 2021, published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 306(E),
dated the 1
st
May, 2021.