Amendment of section 168.
111. In section 168 of the Central Goods and Services Tax Act, in sub-section (2), after the word and figures “section 39”, the words, brackets and figures “sub-section (1) of section 44, sub-sections (4) and (5) of section 52,” shall be inserted.
1.To come into force w.e.f. 01-01-2020 vide Notification No. 01/2020- Central Tax dated 01-01-2020
Get Tax Updates Via Whatsapp
