Integrated Goods and Services Tax amendment governs commencement by notification, with different dates possible for different provisions. The Integrated Goods and Services Tax (Amendment) Act, 2018 further amends the Integrated Goods and Services Tax Act, 2017. It comes into force on a date appointed by the Central Government by notification in the Official Gazette, and different dates may be appointed for different provisions. The commencement note records effect from 01-02-2019 by notification.
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Provisions expressly mentioned in the judgment/order text.
Integrated Goods and Services Tax amendment governs commencement by notification, with different dates possible for different provisions.
The Integrated Goods and Services Tax (Amendment) Act, 2018 further amends the Integrated Goods and Services Tax Act, 2017. It comes into force on a date appointed by the Central Government by notification in the Official Gazette, and different dates may be appointed for different provisions. The commencement note records effect from 01-02-2019 by notification.
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