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Home Acts & Rules Bill Bills FINANCE BILL, 2020 Chapters List Central Goods and Services Tax This
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Clause 131 - Retrospective effect to notification issued under clause (ii) of proviso to subsection (3) of section 54 of Central Goods and Services Tax Act. - FINANCE BILL, 2020

FINANCE BILL, 2020
Central Goods and Services Tax
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Retrospective effect to notification issued under clause (ii) of proviso to subsection (3) of section 54 of Central Goods and Services Tax Act.

131. The notification of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R. 708(E), dated the 30th September, 2019, issued by the Central Government, on the recommendations of the Council, in exercise of the powers under clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017, (12 of 2017) read with sub-section (2) of section 9 of the Goods and Services Tax (Compensation to States) Act, 2017, (15 of 2017) shall be deemed to have, and always to have, for all purposes, come into force on and from the 1st day of July, 2017.

 



 

Notes on Clauses:

Clause 131 of the Bill seeks to give retrospective effect to the notification of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R. 708(E), dated the 30th September, 2019 with effect from 1st day of July, 2017.

 
 
 
 
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