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FINANCE ACT, 2020

Central Goods and Services Tax

Section 120 - Amendment of section 16

Amendment of section 16.

120. In section 16 of the Central Goods and Services Tax Act, in sub-section (4), the words “invoice relating to such” shall be omitted.

Notes:

1.To come into force w.e.f. 01-01-2021 vide Notification No 92/2020- Central Tax dated 22-12-2020

Notifications

Notification No. 92/2020 - 22-12-2020 - Seeks to bring into force Sections 119, 120, 121, 122, 123, 124, 126, 127 and 131 of Finance Act, 2020 (12 of 2020).

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