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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. 24/2021 – Central Tax
New Delhi, the 1
st
June, 2021
G.S.R.....(E).– In exercise of the powers conferred by section 168A of the Central
Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred
to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act,
2017 (13 of 2017), and section 21 of Union Territory Goods and Services Tax Act,
2017 (14 of 2017), the Government, on the recommendations of the Council, hereby
makes the following amendments in the notification of the Government of India in the
Ministry of Finance (Department of Revenue), No. 14/2021-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. 310(E), dated the 1
st
May, 2021, namely: —
In the said notification, in the first paragraph,-
(i) in clause (i), —
a. for the figures, letters and words “30
th
day of May, 2021”, the figures, letters
and words “29
th
day of June, 2021” shall be substituted;
b. for the figures, letters and words “31
st
day of May, 2021”, the figures, letters
and words “30
th
day of June, 2021” shall be substituted;

(ii) in proviso to clause (i), —
a. for the figures, letters and words “31
st
day of May, 2021”, the figures, letters
and words “30
th
day of June, 2021” shall be substituted;
b. for the figures, letters and words “15
th
day of June, 2021”, the figures, letters
and words “15
th
day of July, 2021” shall be substituted;

(iii) in clause (ii), —

a. for the figures, letters and words “30
th
day of May, 2021”, the figures, letters
and words “29
th
day of June, 2021” shall be substituted;
b. for the figures, letters and words “31
st
day of May, 2021”, the figures, letters
and words “30
th
day of June, 2021” shall be substituted.

2. This notification shall come into force with effect from the 30
th
day of May,
2021.
[F. No. CBIC-20001/5/2021]


(Rajeev Ranjan)
Under Secretary to the Government of India

Note: The principal notification No. 14/2021- Central Tax, dated the 1
st
May, 2021,
was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)
vide number G.S.R. 310(E), dated the 1
st
May, 2021.
notifications no 24 2021 central tax | iKargos