Goods & Services Tax (GST) in IndiaGST Council | Goods & Services Tax Council | Indian GST CouncilInterest on Delayed GST Payments applicable Prospectively
AMENDMENT TO THE FINANCE ACT, 2019 The Central Board of Indirect Taxes and Customs (CBIC), through Notification No. 63/2020 – Central Tax, dated 25.08.2020, has notified that the provisions of Section 100 of the Finance Act, 2019 (hereinafter referred to as “the Act”) shall come into force on 01.09.2020. CBIC was empowered under Section 1(2)...