Provisions of section 103 of the Finance Act 2019 to come into force w.e.f. 01.09.2019 regd disbursement of refund of State Tax
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 39/2019 – Central Tax
New Delhi, the 31st August, 2019
G.S.R. ….(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.
[F. No. 20/06/12/2018-GST]
(Ruchi Bisht)
Under Secretary to the Government of India
Author;s Note: Note: Section 103 of the Finance Act 2019 (23 of 2019) provides that the Government may disburse the refund of the State Tax in such manner as may be prescribed.
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