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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Section 168 of CGST Act includes references to Sections 44 and 52, effective January 1, 2020.</h1> Section 168 of the Central Goods and Services Tax Act is amended in sub-section (2) to include the words, brackets, and figures 'sub-section (1) of section 44, sub-sections (4) and (5) of section 52,' following the phrase 'section 39.' This amendment was enacted through the Finance (No. 2) Act, 2019 and took effect on January 1, 2020, as per Notification No. 01/2020 - Central Tax.
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