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of <h1>Amendment to Section 20 of IGST Act: New Cap of 40 Crore Rupees on Appeals Effective November 1, 2024.</h1> Section 20 of the Integrated Goods and Services Tax Act has been amended by the Finance (No. 2) Act, 2024. The amendment replaces the fifth proviso with a new provision stating that a maximum amount of forty crore rupees shall be payable for each appeal filed before the Appellate Authority or the Appellate Tribunal. This amendment will come into effect on November 1, 2024, as per Notification No. 17/2024-Central Tax dated September 27, 2024.
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