Page 29 - GSTL_2nd July 2020 _Vol 38_Part 1

GST PITARA

Central Tax Notifications

Finance Act, 2020 - Sections 118, 125, 129 and 130 of Finance Act, 2020
to come into force w.e.f. 30-6-2020. — The Central Government has appointed
30-6-2020, as the date on which following amendments in Goods and Services
Tax Act, 2017 by Sections 118, 125, 129 and 130 of the Finance Act, 2020, shall
come into force :
(i) Amendment to Section 2, clause (114) to substitute Dadra and Na-
gar Haveli and Daman and Diu in place of Dadra and Nagar Haveli
and insert Ladakh in the list of “Union Territory”;
(ii) Amendment to Section 109(6) to omit a reference to the State of
Jammu and Kashmir for specifying a Bench of Appellate Tribunal
and to omit first proviso to Section 109(6);
(iii) Amendment to Section 168(1) to provide that the Commissioner
specified in Section 66(5) who is empowered to determine and pay
the expenses of the examination and special audit of records under
Section 66(1), including the remuneration of such chartered ac-
countant or cost accountant, shall not mean a Commissioner or Joint
Secretary posted in the CBIC; and
(iv) Amendment to Section 172 to provide that no Order for Removal of
difficulties shall be made after the expiry of a period of five years
from the date of commencement of the Central Goods and Services
Tax Act, 2017. — Notification No. 49/2020-C.T., dated 24-6-2020. (See
page S3)
Central Goods and Services Tax Rules, 2017 - Seventh Amendment of
2020. — The Central Government has, w.e.f. 1-4-2020, amended the Central
Goods and Services Tax Rules, 2017, inter alia, to substitute the Table in Rule 7 to
specify that in respect of Registered persons not eligible under the composition
GST LAW TIMES  2nd July 2020  29