https://www.taxtmi.com/article/detailed?id=9310 The notification implements Finance Act, 2020 amendments: the Union territory definition adds Ladakh and consolidates Dadra and Nagar Haveli with Daman and Diu; the proviso restricting Area Benches (previously excluding Jammu and Kashmir) and a first proviso to section 109(6) are omitted; the period for removal-of-difficulty orders is extended from three years to five years; and a cross-reference to subsection (5) of section 66 concerning reimbursement for special audit is removed while retaining Board-approved delegation to specified Commissioners or Joint Secretaries. en-us Tue, 30 Jun 2020 11:26:54 +0530 Tue, 30 Jun 2020 11:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9310 The notification implements Finance Act, 2020 amendments: the Union territory definition adds Ladakh and consolidates Dadra and Nagar Haveli with Daman and Diu; the proviso restricting Area Benches (previously excluding Jammu and Kashmir) and a first proviso to section 109(6) are omitted; the period for removal-of-difficulty orders is extended from three years to five years; and a cross-reference to subsection (5) of section 66 concerning reimbursement for special audit is removed while retaining Board-approved delegation to specified Commissioners or Joint Secretaries. Articles Goods and Services Tax - GST Tue, 30 Jun 2020 11:26:54 +0530 https://www.taxtmi.com/article/detailed?id=9310