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Budget 2020-21 + FINANCE BILL, 2020
S.No. | Amendment | Clause of the Finance Bill, 2020 |
1. | Section 26 of the UTGST Act is being amended to make provision for enabling the issuance of removal of difficulties orders for another 2 years. i.e. till five years from the date of commencement of the said Act. | [136] |
Full Text:
Removal of difficulties orders extended to permit issuance beyond the original timeframe, enabling continued administrative corrections. The UTGST Act is amended by modifying Section 26 to extend the statutory authority to issue removal of difficulties orders, permitting continuation of those orders beyond the Act's initial transitional window and thereby lengthening the period during which administrative corrections and clarifications may be made under the Act. of Press 'Enter' after typing page number.
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