Amendment in Section 140
Backdated amendment in Section 140 of the CGST Act 2017: intends to formalise the gap in the law and to put an end to legal proceedings. – Notification No. 43/2020-Central Taxes, dated 16.05.2020 TRANSITIONAL PROVISIONS FOR ITC NOTIFY U / S 140 OF CGST ACT CBDT INFORMED PROVISIONS U / S TRANSITIONAL PROVISIONS FOR ITC …