CBIC has amended the notification which specifies the applicability of section 25 (6B) and (6C) of CGST Act

Feb 24, 2021 | by Avantis RegTech Legal Research Team

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Finance & Taxation Compliance

The Central Board of Indirect Taxes and Customs (CBIC) on February 23, 2021 has amended the notification no. 17/2020- Central Tax dated March 23, 2020 which notifies that the provisions of sub-section (6B) or subsection (6C) of section 25 of the said Act shall not apply to a person who is not a citizen of India or to a class of persons other than certain class of persons. 

The following amendments have been made: 

• Provisions of sub-section (6B) or sub-section (6C) of section 25 of the said Act shall not apply to a person who is:

1. not a citizen of India

2. a Department or establishment of the Central Government or State Government. 

3. A local authority. 

4. A statutory body

5. A public sector undertaking. 

6. a person applying for registration under the provisions of sub-section (9) of section 25 of the said Act.

[Notification No. G.S.R. 132 (E)]

 


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