Notification No. 39/2019–Central Tax– Central Government appoints the 1st day of September, 2019, as the date on which the provisions of section 103 of the Finance (No. 2) Act, 2019 shall come into force.
Disbursement of refund by single authority
Extract of section 103 of the Finance (No. 2) Act, 2019 is as follows:-
103. In section 54 of the Central Goods and Services Tax Act, after sub-section (8), the following sub-section shall be inserted, namely:––
“(8A) The Government may disburse the refund of the State tax in such manner as may be prescribed.
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. 616(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 Secy.
Also Read Other Notifications Issued on 31st August 2019
| Title | Notification No. | Date |
|---|---|---|
| GSTR-1 & GSTR-6 due date extended for taxpayers in J&K and 58 flood affected districts | Notification No. 41/2019 – Central Tax | 31/08/2019 |
| FORM GSTR-7 due date extended for taxpayers in J&K and 58 flood affected districts | Notification No. 40/2019 – Central Tax | 31/08/2019 |
| CBIC waives requirement to furnish declaration in FORM ITC-04 | Notification No. 38/2019–Central Tax | 31/08/2019 |
