Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Amendment to Section 54 CGST Act: New Sub-section (8A) Guides State Tax Refund Disbursement Effective September 1, 2019.</h1> Section 54 of the Central Goods and Services Tax Act has been amended by the Finance (No. 2) Act, 2019, with the insertion of sub-section (8A). This new provision authorizes the government to prescribe the manner in which the refund of State tax may be disbursed. This amendment took effect on September 1, 2019, as per Notification No. 39/2019 - Central Tax dated August 31, 2019.