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Section 103 of Finance (No. 2) Act, 2019 effective from 1st Sep., 2019

Ministry of Finance (Department of Revenue) (Central Board of Indirect Taxes and Customs) Notification No. 39/2019 – Central Tax dated the 31st August, 2019.—

G.S.R. 616(E).— In exercise of the powers conferred by sub-section (2) of section 1 of the Finance (No. 2) Act, 2019 (23 of 2019), the Central Government hereby appoints the 1st day of September, 2019, as the date on which the provisions of section 103 the said Act, shall come into force.



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For information:
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THE FINANCE (NO. 2) ACT, 2019 [NO. 23 OF 2019]

Section 103. Amendment of section 54.—

In section 54 of the Central Goods and Services Tax Act, after sub-section (8), the following sub-section shall be inserted, namely:––

 “(8A) The Government may disburse the refund of the State tax in such manner as may be prescribed.”.

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