The Central Board of Indirect Taxes and Customs (CBIC) notified 10 November, 2020 as a date on which amendment in Section 39 of the CGST Act, 2017 will be applicable.
The Section 39 of the CGST Act, 2017 deals with provisions related to the Furnishing of returns.
The new provisions of section 39 of the Central Goods and Services Tax Act, 2017 were introduced by Finance (No. 2) Act, 2019 (23 of 2019).
“In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance (No. 2) Act, 2019 (23 of 2019), the Central Government hereby appoints the 10th day of November 2020, as the date on which the provisions of section 97 of the said Act shall come into force,” the notification said.Subscribe Taxscan AdFree to view the Judgment