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    Amendment by Finance Act 2019

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    devanshi jain
    The document outlines 112 amendments made to the Central Goods and Services Tax (CGST) Act and Integrated Goods and Services Tax (IGST) Act by the Finance Act of 2019. Key amendments include introducing provisions for Aadhaar authentication for registration, facilitating digital payments, prescribing the applicability date of 1/1/2020 for certain sections related to registration, returns, payments, and antiprofiteering measures. The document also establishes a National Appellate Authority for Advance Ruling and outlines its powers and procedures.

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    Amendment by Finance Act 2019

    Uploaded by

    devanshi jain
    37 views1 page
    The document outlines 112 amendments made to the Central Goods and Services Tax (CGST) Act and Integrated Goods and Services Tax (IGST) Act by the Finance Act of 2019. Key amendments include introducing provisions for Aadhaar authentication for registration, facilitating digital payments, prescribing the applicability date of 1/1/2020 for certain sections related to registration, returns, payments, and antiprofiteering measures. The document also establishes a National Appellate Authority for Advance Ruling and outlines its powers and procedures.

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    The document outlines 112 amendments made to the Central Goods and Services Tax (CGST) Act and Integrated Goods and Services Tax (IGST) Act by the Finance Act of 2019. Key amendments include introducing provisions for Aadhaar authentication for registration, facilitating digital payments, prescribing the applicability date of 1/1/2020 for certain sections related to registration, returns, payments, and antiprofiteering measures. The document also establishes a National Appellate Authority for Advance Ruling and outlines its powers and procedures.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    37 views1 page

    Amendment by Finance Act 2019

    Uploaded by

    devanshi jain
    The document outlines 112 amendments made to the Central Goods and Services Tax (CGST) Act and Integrated Goods and Services Tax (IGST) Act by the Finance Act of 2019. Key amendments include introducing provisions for Aadhaar authentication for registration, facilitating digital payments, prescribing the applicability date of 1/1/2020 for certain sections related to registration, returns, payments, and antiprofiteering measures. The document also establishes a National Appellate Authority for Advance Ruling and outlines its powers and procedures.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 1

    Amendment by Finance Act 2019

    Section as per Finances act Section as per CGST act Topic Name Applicatability date
    92 2(4) “adjudicating authority NA
    93 10 Composition levy. 1.1.2020
    94 22 Registration 1.1.2020
    95 25 Registered person shall undergo authentication, ofAadhaar number 1.1.2020
    96 31A Facility of digital payment to recipient 1.1.2020
    97 39 Furnishing of returns. NA
    98 44 Annual return 1.1.2020
    99 49 Payment of tax 1.1.2020
    100 50 Payment of tax NA
    101 52 TCS 1.1.2020
    102 53A Transfer of certain amounts. 1.1.2020
    103 54 REFUND NA
    104 95 Definitions of advances ruling NA
    105 101A Constitution of National Appellate Authority for Advance Ruling. NA
    101B Appeal to National Appellate Authority. NA
    101C Order of National Appellate Authority. NA
    106 102 Rectification of advance ruling NA
    107 103 Applicability of advance ruling. NA
    108 104 Advance ruling to be void in certain circumstances NA
    109 105 Powers of Authority and Appellate Authority. NA
    110 106 Procedure of Authority and Appellate Authority. NA
    111 168 Power to issue instructions or directions. 1.1.2020
    112 171 Antiprofiteering measure. 1.1.2020

    Section as per Finances act Section as per IGST act Topic Name Applicatability date
    114 17A Transfer of certain amounts. 1.1.2020

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