{"id":2162,"date":"2020-07-02T05:20:26","date_gmt":"2020-07-02T05:20:26","guid":{"rendered":"http:\/\/dahotreca.com.com\/?p=2162"},"modified":"2020-07-02T05:20:26","modified_gmt":"2020-07-02T05:20:26","slug":"cbic-vide-notification-no-49-2020-central-tax-notification-no-04-2020-integrated-tax-brings-into-force-section-118-125-129-130-and-134-of-the-finance-act-2020-with-eff","status":"publish","type":"post","link":"https:\/\/dahotreca.com\/?p=2162","title":{"rendered":"CBIC vide Notification No. 49\/2020 \u2013 Central Tax & Notification No. 04\/2020 \u2013 Integrated Tax brings into force section 118, 125, 129, 130 and 134 of the Finance Act, 2020 with effect from 30th June, 2020"},"content":{"rendered":"\n

Explanation to the sections\nof the Finance Act, 2020 that have came into force are as follows :-<\/p>\n\n\n\n

  1. Section  118 \u2013 Amendment to section 2(118),\nsub-clauses (c) and (d) of the CGST Act,2017 \u2013 i.e., inclusion of Dadra and\nNagar Haveli and Daman and Diu and Ladakh under the definition of Union\nTerritories.<\/li>
  2. Section 125 \u2013 Amendment to\nsection 109 of the CGST Act, 2017 \u2013 i.e. Constitution of Appellate Tribunal and\nBenches thereof which earlier provided Government to exclude Jammu &\nKashmir from specifying bench of Appellate Tribunal is amended by deleting such\nexclusion.<\/li>
  3. Section 129 \u2013 Amendment to\nsection 168(2) of the CGST Act, 2017.<\/li>
  4. Section 130 – Amendment to\nsection 172 of the CGST Act, 2017 \u2013 i.e. Removal of difficulties which shall\nnow allow issue removal of difficulty order within 5 years  from the date of commencement of CGST Act,\n2017 instead of 3 years.<\/li>
  5. Section 134 – Amendment to\nsection 25 of the IGST Act, 2017 \u2013 i.e. Removal of difficulties which shall now\nallow issue removal of difficulty order within 5 years  from the date of commencement of IGST Act, 2017\ninstead of 3 years.<\/li><\/ol>\n\n\n\n
    1. For CGST <\/a>Download<\/a><\/div>\n\n\n\n
    2. For IGST<\/a>Download<\/a><\/div>\n\n\n\n

    <\/p>\n","protected":false},"excerpt":{"rendered":"

    Explanation to the sections of the Finance Act, 2020 that have came into force are as follows :- Section  118 \u2013 Amendment to section 2(118), sub-clauses (c) and (d) of the CGST Act,2017 \u2013 i.e., inclusion of Dadra and Nagar Haveli and Daman and Diu and Ladakh under the definition of Union Territories. Section 125 […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"rttpg_featured_image_url":null,"rttpg_author":{"display_name":"User Collaborator","author_link":"https:\/\/dahotreca.com\/?author=3"},"rttpg_comment":0,"rttpg_category":"Indirect Taxation<\/a>","rttpg_excerpt":"Explanation to the sections of the Finance Act, 2020 that have came into force are as follows :- Section  118 \u2013 Amendment to section 2(118), sub-clauses (c) and (d) of the CGST Act,2017 \u2013 i.e., inclusion of Dadra and Nagar Haveli and Daman and Diu and Ladakh under the definition of Union Territories. Section 125…","_links":{"self":[{"href":"https:\/\/dahotreca.com\/index.php?rest_route=\/wp\/v2\/posts\/2162"}],"collection":[{"href":"https:\/\/dahotreca.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dahotreca.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dahotreca.com\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/dahotreca.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2162"}],"version-history":[{"count":1,"href":"https:\/\/dahotreca.com\/index.php?rest_route=\/wp\/v2\/posts\/2162\/revisions"}],"predecessor-version":[{"id":2167,"href":"https:\/\/dahotreca.com\/index.php?rest_route=\/wp\/v2\/posts\/2162\/revisions\/2167"}],"wp:attachment":[{"href":"https:\/\/dahotreca.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2162"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dahotreca.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2162"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dahotreca.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2162"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}