Circular No. ES/466/2020-21 31st March, 2021
To: Members of the Council
Sub: CBIC waives penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020
CBIC has issued Notification No. 6/2021-Central Tax dated 30th March, 2021 by making following amendments in Notification No. 89/2020 – Central Tax dated 29th November, 2020-
In the said notification, –
in the first paragraph, for the figures, letters and words, “31st day of March”, the figures, letters and words “30th day of June”, shall be substituted;
in the first paragraph, for the figures, letters and words, “01st day of April”, the figures, letters and words “1st day of July”, shall be substituted.
Members may kindly make a note of the above.