Commencement of GST amendment provisions depends on notification by the Central Government, with different dates allowed for different sections. The Central Goods and Services Tax (Amendment) Act, 2018 further amends the Central Goods and Services Tax Act, 2017. Its provisions come 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. References to commencement are to be construed as references to the coming into force of the relevant provision.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Commencement of GST amendment provisions depends on notification by the Central Government, with different dates allowed for different sections.
The Central Goods and Services Tax (Amendment) Act, 2018 further amends the Central Goods and Services Tax Act, 2017. Its provisions come 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. References to commencement are to be construed as references to the coming into force of the relevant provision.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
