Central Goods and Services Tax (Second Removal of Difficulties) Order, 2019

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..... S, sub-section (4) of section 52 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this Order referred to as the said Act) provides that every operator who collects the amount specified in sub-section (1) shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of good .....

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..... commendations of the Council, hereby makes the following Order, to remove the difficulties, namely: 1. Short title . This Order may be called the Central Goods and Services Tax (Second Removal of Difficulties) Order, 2019. 2. In section 52 of the Central Goods and Services Tax Act, 2017 , in sub-section (4), in the Explanation, for the figures, letters and word 31st January, 2019 , .....

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