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Application Date of Section 128 of Finance Act,2020

15 Jun    Indirect Taxation
Jun 15

Application Date of Section 128 of Finance Act,2020

CBIC vide Notification No. 43/2020-Central Tax, dt. 16-05-2020 appoints 18th May, 2020, as the date on which the provisions of Section 128 of Finance Act, 2020 shall come into force, in order to bring amendment in Section 140 of CGST Act w.e.f. 01st July 2017.