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
- GST Deptt. to coordinate with State Mining Authorities to obtain illegal mining information
- Assessee eligible for Chapter VIA deduction u/s 80IE on increased income due to disallownces
- Assessee filing ITR under presumptive tax can’t be faulted for not giving details not mandated
- Sale of flats in a real estate project held capital gains considering intention of assessee
- Interest liability recognised by journal entries at the close of year, can’t be termed as fictitious – ITAT
