• Tue. Nov 5th, 2024

Section 112 of the Finance Act providing for retrospective amendment in section 50 of the CGST Act related to levy of interest has been notified with effect from June 1, 2021.

New Delhi, the 1st June, 2021

S.O. ….. (E).— In exercise of the powers conferred by sub-section (2) of section 1 of the Finance Act, 2021 (13 of 2021) (hereinafter referred to as the said Act), the Central Government hereby appoints the 1st day of June, 2021, as the date on which the provisions of section 112 of the said Act shall come into force.

(Rajeev Ranjan)
Under Secretary to the Government of India

For full detail click the link below :

https://www.dropbox.com/s/2wnzog3crozotwt/notfctn-16-central-tax-english-2021.pdf?dl=0

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