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Budget 2020-21 + FINANCE BILL, 2020
S.No. | Amendment | Clause of the Finance Bill, 2020 |
1. | Section 14 of the Goods and Service Tax (Compensation to States) 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. | [138] |
Full Text:
Removal of difficulties orders extended under GST compensation law to allow continued issuance for an additional statutory period. Amendment to Section 14 of the Goods and Services Tax (Compensation to States) Act, 2017 expands the temporal scope for issuing removal of difficulties orders, enabling the grant of such orders for an additional two-year period and thereby extending authority to issue orders until five years from the Act's commencement. of Press 'Enter' after typing page number.
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