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        F. Acts / Amendment Acts

        Section 103 - Amendment of section 54.

        Finance (No. 2) Act, 2019
        Central Goods and Services tax

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        Refund of State tax: Government may prescribe the manner of disbursement, allocating procedural control to prescribed rules. The amendment inserts sub section (8A) into section 54, authorising the Government to disburse refunds of State tax in the manner as may be prescribed, thereby delegating the procedural details of refund payments to rules or regulations.
                        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.

                              Refund of State tax: Government may prescribe the manner of disbursement, allocating procedural control to prescribed rules.

                              The amendment inserts sub section (8A) into section 54, authorising the Government to disburse refunds of State tax in the manner as may be prescribed, thereby delegating the procedural details of refund payments to rules or regulations.


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