Amended Section 39 CGST Act related to inward and outward supplies applicable from 10.11.2020
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 81/2020–Central Tax
New Delhi, the 10th November, 2020
S.O. 4043(E).—In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance (No. 2) Act, 2019 (23 of 2019), the Central Government hereby appoints the 10th day of November, 2020, as the date on which the provisions of section 97 of the said Act shall come into force.
[F. No. CBEC 20/06/04/2020-GST]
PRAMOD KUMAR, Director
- Negligence of tax payer would not make exempt income taxable – ITAT
- For a notice sent by GSTN Portal no inference may be drawn as to its actual service
- Cash deposit of Rs. 250000 cr (credit) misread as crores by AO – Plea declined
- Discontinuance of business of firm will not vest ownership of firm’s property with partners
- Release of seized jewellery/gold u/s 132B within 120 days is directory not mandatory
