Central Tax
39/2019
31-08-2019
Seeks to bring Section 103 of the Finance (No. 2) Act, 2019 in to force.
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 39/2019 – Central Tax
New Delhi, the 31st August, 2019
G.S.R. ….(E).— In exercise of the powers conferred by sub-section (2) of section 1 of the Finance (No. 2) Act, 2019 (23 of 2019), the Central Government hereby appoints the 1st day of September, 2019, as the date on which the provisions of section 103 the said Act, shall come into force.
[F. No. 20/06/12/2018-GST]
(Ruchi Bisht)
Under Secretary to the Government of India
Rules
- Rule 94 - Order sanctioning interest on delayed refunds.
- Rule 91 - Grant of provisional refund.
- Rule 92 - Order sanctioning refund.
- Rule 87 - Electronic Cash Ledger.
- Rule 66 - Form and manner of submission of return by a person required to deduct tax at source.
- Rule 67 - Form and manner of submission of statement of supplies through an e-commerce operator .
- Rule 49 - Bill of supply
- Rule 46 - Tax invoice
- Rule 138E - Restriction on furnishing of information in PART A of FORM GS EWB-01.
- Rule 138 - Information to be furnished prior to commencement of movement of goods and generation of e-way bill.
- Rule 133 - Order of the Authority.
- Rule 132 - Power to summon persons to give evidence and produce documents.
- Rule 129 - Initiation and conduct of proceedings.
- Rule 128 - Examination of application by the Standing Committee and Screening Committee.
- Rule 95A - [***]
- Rule 95 - Refund of tax to certain persons.
