Section 140 of the CGST Act amended retrospectively w.e.f 01.07.2017, to prescribe the manner and time limit for taking transitional credit
Sub-sections (1), (2), (3), (5), (6), (7), (8), (9) of sec. 140 are amended retrospectively from 1st July 2017 to enable the government to provide by rules the time limits to file TRAN-1 and for other compliances
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
New Delhi, the 16th May, 2020
Notification No. 43/2020–Central Tax
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,
