Indian Tax Solution
CENTRAL TAX NOTIFICATION NO.16/2021, DATED : 1st June, 2021
SUBJECT : Revised Section 50 GST interest Provisions notified w.e.f. 01.06.2021
S.O. 2129(E).- In exercise of the powers conferred by sub-section (2) of section 1 of the Finance Act, 2021 (13 of 2021) (hereinafter referred to as the said Act), the Central Government hereby appoints the 1st day of June, 2021, as the date on which the provisions of section 112 of the said Act shall come into force.
[F. No. CBIC-20001/5/2021]
RAJEEV RANJAN, Under Secy.