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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to IGST Act: New Proviso Caps Appeal Payments at 50 Cr for Authority, 100 Cr for Tribunal.</h1> Section 20 of the Integrated Goods and Services Tax (Amendment) Act, 2018, has been modified to include a new proviso. This addition specifies that when an appeal is filed before the Appellate Authority, the maximum amount payable is capped at fifty crore rupees. Similarly, if the appeal is filed before the Appellate Tribunal, the maximum amount payable is capped at one hundred crore rupees.
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