AMENDMENTS IN THE CGST ACT 2017:

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..... s carried out in the Finance Bill, 2020 will come into effect from the date when the same will be notified, as far as possible, concurrently with the corresponding amendments to the similar Acts passed by the States Union territories with legislature. S.No. Amendment Clause of the Finance Bill, 2020 1. .....

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..... 7] 3. Sub-section (4) of the section 16 of the CGST Act is being amended to delink the date of issuance of debit note from the date of issuance of the underlying invoice for purposes of availing input tax credit. [118] 4. Clause (c) of sub-section (1) of section 29 of the CGST Act is being amended to provide .....

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..... omit the corresponding provision of late fees for delay in issuance of TDS certificate. [122] 8. Section 109 of the CGST Act is being amended to bring the provision for Appellate Tribunal under the CGST Act in the Union territory of Jammu and Kashmir and Ladakh. [123] 9. Section 122 of the CG .....

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..... he manner and time limit for taking transitional credit. [126] 12. Section 168 of the CGST Act is being amended to make provisions for enabling the jurisdictional commissioner to exercise powers under sub-section (5) of section 66 and second proviso to sub-section (1) of section 143. [127] 13. .....

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