CBIC notifies dates from which amendments to CGST Act 2017 as per Finance Act 2024 shall take effect
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 17/2024–Central Tax
New Delhi, the 27th September, 2024
S.O. 4253(E).—In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance (No. 2) Act, 2024 (15 of 2024), the Central Government hereby appoints –
(a) the date of publication of this notification in the Official Gazette, as the date on which the provisions of sections 118, 142, 148 and 150 of the said Act shall come into force; and
(b) the 1st day of November, 2024, as the date on which the provisions of sections 114 to 117, 119 to 141, 143 to 147, 149 and 151 to 157 of the said Act shall come into force.
[F. No. CBIC-20006/20/2023-GST]
RAUSHAN KUMAR, Under Secy
Download Notification No. 17/2024–Central Tax >>
- Deduction u/s 80-IA(7) not allowed for delayed filing of audit report in Form 10CCB
- Is CSR expenditure is allowable under section 80G of Income Tax Act – ITAT says “Yes”
- Territorial jurisdiction of ITAT is determined on the basis of situs of Assessing Officer
- Notice u/s 148 set-aside as assessee’s e-mail was inactive and notices went un-noticed
- AO after dropping an issue for lack of evidence may re-open it on gathering information
