Notification effect provisions in amendment of CGST Act vide Finance Act, 2020 (12 of 2020) – dated 27.03.2020-An simple overview

S.No.

Reference section of Finance Act, 2020

Particulars of provisions

Existing

Amendment effective from 30.06.2020

1

118

Substitute clause 114 of section 2 of CGST Act – sub-clause (c ) and (d)

(114) “Union territory” means the territory of-

(a) the Andaman and Nicobar Islands;

(b) Lakshadweep;

(c) Dadra and Nagar Haveli;

(d) Daman and Diu;

(e) Chandigarh; and

(f) Other territory.

Explanation.––For

“(c) Dadra and Nagar Haveli and Daman and Diu;

(d) Ladakh;”

Note : Ladakh new added and Dadra and Nager Haveli and Daman and Diu clubbed at (C )

2

125

Omitted proviso to sub-section (6) section 109 of CGST Act

Provided that the Government shall, on receipt of a request from any State Government, constitute such number of Area Benches in that State, as may be recommended by the Council:

(a) the words “except for the State of Jammu and Kashmir” shall be omitted;

(b) The first proviso shall be omitted.

Note :

Jammu and Kashimir words have been omitted and first proviso also omitted.

3

130

In section 172 of the Central Goods and Services Tax Act, in sub-section (1), in the proviso, for the words “three years”, the words “five years” shall be substituted.

Provided that no such order shall be made after the expiry of a period of three years

From the date of commencement of this Act.

Three years has been changed as five years.

Note: Now removal of difficulty order expiry is Five years from the date of commencement of CGST Act.

4

129

In section 168 of the Central Goods and Services Tax Act, in sub-section (2), for the words, brackets and figures “sub-section (5) of section 66, sub-section (1) of section 143”, the words, brackets and figures “s

(2) The Commissioner specified in clause (91) of section 2, sub-section (3) of section 5, clause (b) of sub-section (9) of section 25,sub-sections (3) and (4) of section 35, sub-section (1) of section 37, sub-section (2) of section 38, sub-section (6) of section 39,sub-section (5) of section 66,sub-section (1) of section 143,sub-section (1) of section 151, clause (l) of sub-section (3) of section 158 and section 167 shall mean a Commissioner or Joint Secretary posted in the Board and such Commissioner or Joint Secretary shall exercise the powers specified in the said sections with the approval of The Board.

(2) The Commissioner specified in clause (91) of section 2, sub-section (3) of section 5, clause (b) of sub-section (9) of section 25,sub-sections (3) and (4) of section 35, sub-section (1) of section 37, sub-section (2) of section 38, sub-section (6) of section 39, sub-section (1) of section 143,sub-section (1) of section 151, clause (l) of sub-section (3) of section 158 and section 167 shall mean a Commissioner or Joint Secretary posted in the Board and such Commissioner or Joint Secretary shall exercise the powers specified in the said sections with the approval of The Board.

The below has been omitted :

sub-section (5) of section 66,

Note :

Special audit – sub-section (5) of section 66 related to reimbursement of expenses in relation to special audit