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

he 1st February, 2019 S.O.634 (E). - WHEREAS, 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 thr .....

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Central Government, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely: - 1. Short title. -This Order may be called the . 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 , the figures, letters and word 07th February, 2019 shall be subst .....

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