(a) a practice was, or is, generally prevalent regarding levy of Union territory tax (including non-levy thereof) on any supply of goods or services or both; and

Provided that the registered person shall be allowed to reduce his tax liability on account of issue of the credit note only if the recipient of the credit note has reduced his input tax credit corresponding to such reduction of tax liability.

The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act,

The amendments made under this Act shall be without prejudice to provisions of any other law for the time being in force, providing for prohibiting, restricting or regulating betting, casino, gambling, horse racing, lottery or online gaming.

(1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers, and officers of central tax and officers of the State tax shall assist the proper officers in the implementation of this Act.

(2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.

(ii) where he has not furnished all the returns required under the existing law for the period of six months immediately preceding the appointed day; or

(a) where any proper officer issues an order under this Act, he shall also issue an order under the Central Goods and Services Tax Act, as authorised by the said Act under intimation to the jurisdictional officer of central tax;

(2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint: