Transitional credit of ITC in electronic credit ledger for unavailed CENVAT – Amended provisions effective from 18.05.2020
Transitional credit of unavailed CENVAT
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 43/2020 –Central Tax
New Delhi, the 16th May, 2020
G.S.R.299(E).—In exercise of the powers conferred by sub-section (2) of section 1 of the Finance Act, 2020 (12 of 2020) (hereafter in this notification referred to as the said Act), the Central Government hereby appoints the 18th day of May, 2020, as the date on which the provisions of section 128 of the said Act, shall come into force.
[F. No. CBEC-20/06/09/2019-GST]
PRAMOD KUMAR, Director
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