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
- Information in loose papers not corroborated with assessee, can’t be said to belong to assessee
- Setting aside remand order of CIT(A) without interfering with direction to delete addition, did not revive AO’s order
- Whether Arbitral Tribunal can grant a prohibited claim in a contract – Larger Bench to decide
- Court can examine contractual employee termination on sole ground of ineligibility
- Upon deceased acquiring family, as specified earlier GPF nomination became invalid – SC
