Section 16(4) of CGST Act,2017 is amended through clause 120 of Finance Act, 2020 which is effective 27.03.2020. Can we consider 27.03.2020 as the effective date for amendment to section 16(4) or there will be seperate notification to be issued for effective date of the same?
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Effective Date Of Amended Section 16(4) Of CGST Act
Replies (1)
First of all it's not clause 120 . It's clause 118 .
As it's GST Proposal for Finance bill, 2020 Chapter IV indirect tax , (Clause 116 to 138)
Hence not applicable till date .
As it's GST Proposal for Finance bill, 2020 Chapter IV indirect tax , (Clause 116 to 138)
Hence not applicable till date .
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