Amendment of section 54.
103. In section 54 of the Central Goods and Services Tax Act, after sub-section (8), the following sub-section shall be inserted, namely:––
“(8A) The Government may disburse the refund of the State tax in such manner as may be prescribed.”.
1.To come into force w.e.f. 01-09-2019 vide Notification No. 39/2019- Central Tax dated 31-08-2019
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