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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)

Notification No. 03/2021-Integrated Tax (Rate)

New Delhi, the 2
nd
June, 2021

G.S.R......(E).- In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax
Act, 2017 (13 of 2017) read with section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the
Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the
public interest so to do, hereby makes the following amendments in the notification of the Government of India, in
the Ministry of Finance (Department of Revenue) No.06/2019- Integrated Tax (Rate), dated the 29
th
March, 2019,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 259(E),
dated the 29
th
March, 2019, namely:-

In the said notification, in the first paragraph,-

(a) for the words “in whose case the liability to”, the words “, who shall” shall be substituted;

(b) for the words “shall arise on the date of issuance of completion certificate for the project, where
required, by the competent authority or on its first occupation, whichever is earlier”, the words “in a
tax period not later than the tax period in which the date of issuance of the completion certificate for
the project, where required, by the competent authority, or the date of its first occupation, whichever is
earlier, falls” shall be substituted.

2. This notification shall come into force with effect from the 2
nd
day of June, 2021.



[F. No. 354/53/2021-TRU]


(Rajeev Ranjan)
Under Secretary to the Government of India





Note: -The principal notification No. 06/2019 - Integrated Tax (Rate), dated the 29
th
March, 2019 was published
in the Gazette of India, Extraordinary, vide number G.S.R. 259(E), dated the 29
th
March, 2019.
notifications no 03 2021 integrated tax rate | iKargos