Section 103 of the Finance Act, 2019 come into effect – GST Notification 39/2019

Notification 39/2019-Central Tax ,dt. 31-08-2019

Section 103 of the Finance Act, 2019 (hereinafter stated as the ‘Act’) provides that the Government may disburse the State Tax Refund in the manner as prescribed in the Act. This section came into force w.e.f 1stSeptember, 2019 vide notification 39/2019.

Abhishek Sharma

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