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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. 10/2021 – Central Tax

New Delhi, the 1
st
May, 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, after the first proviso, the following
proviso shall be inserted, namely: –

“Provided further that the said persons shall furnish the return in FORM
GSTR-4 of the Central Goods and Services Tax Rules, 2017, for the financial year
ending 31
st
March, 2021, upto the 31
st
day of May, 2021.”.

2. This notification shall be deemed to have come into force with effect from the 30
th

day of April, 2021.

[F. No. CBEC-20/06/08/2020-GST]


(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. 64/2020-Central Tax, dated the 31
st
August, 2020, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.
539(E), dated the 31
st
August, 2020.
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