https://www.taxtmi.com/notifications?id=133812 The Act authorises the State GST Commissioner to notify extensions for furnishing annual returns and statements for specified classes of registered persons, and provides that extensions notified by the Commissioner of Central Tax are deemed to be notified by the State Commissioner. It establishes transfers from the State electronic cash ledger to corresponding central tax or cess accounts and requires the State to transfer to the Central Government amounts equal to any State-tax refunds disbursed by the Central Government. The Act also deems the Central Act's National Appellate Authority for Advance Ruling to be the national authority under the State Act. en-us Thu, 30 Apr 2020 00:00:00 +0530 Thu, 13 Aug 2020 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=133812 The Act authorises the State GST Commissioner to notify extensions for furnishing annual returns and statements for specified classes of registered persons, and provides that extensions notified by the Commissioner of Central Tax are deemed to be notified by the State Commissioner. It establishes transfers from the State electronic cash ledger to corresponding central tax or cess accounts and requires the State to transfer to the Central Government amounts equal to any State-tax refunds disbursed by the Central Government. The Act also deems the Central Act's National Appellate Authority for Advance Ruling to be the national authority under the State Act. Notifications GST - States Thu, 30 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=133812