Finance Act, 2019 (GST Provisions)

Finance Act, 2019 (GST Provisions)

1. Finance Act, 2019 received the assent of the President of India on 1st August, 2019

2. However, sections 92 to 112( Pertaining to CGST Act, 2017) and section 114( IGST Act, 2017) of the Finance Act, 2019 shall come into force at a later date to be notified by the Central Government. [After all the States also carry out legislative changes in their respective SGST Act(s)].

3. Section 113, 115 and 116 of the Finance Act, 2017 shall come into effect retrospectively w.e.f 1st July, 2017.

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Deepak Gupta

Author is Chartered Accountant by Profession and having vast experience in the field of Taxation.


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