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.
- No additions u/s 68 for unexplained cash credits, unless all three limbs proved/established – ITAT
- Extension of the validity of FCRA registration certificates till 30.06.2024
- Kachha Arthia not entitled to credit for TDS wrongly deducted against his PAN
- Changes in ITR form V and Acknowledgement for A.Y 2024 25 as per Finance Act 2023
- HC grants bail as arrest order only stated assessee was master mind of fake GST ITC racket
addition u/s 68 ca misconduct cash deposit in bank cbdt circular CBDT Instruction cbdt notification cbdt order cbdt press release cgst circular cgst notification cit revision 263 concealment penalty covid-19 custom circular demonetisation due date extension e-way bill faq GST circular GST Council Meeting gst faq gstn advisory gstr-1 GSTR-3B GST rates IBBI ibc icai announcement itat mca circular MCA notification order u/s 119 penalty 271(1)(c) penalty u/s 271(1)(c) Press Release reasons recorded reopening 148 Reopening us 147 Search & Seizure sebi circular sebi regulations transfer and postings unexplained cash credits validity of notice u/s 148 Withdrawal of 2000 500 Bank Notes
----------- Similar Posts: -----------