Important Keyword: Section 1(2) Finance Act 2020, Section 134 Finance Act 2020, Notification No. 04/2020 – Integrated Tax.
[F. No. CBEC- 20/06/09/2019-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 24th June, 2020
Notification No. 04/2020 – Integrated Tax
Table of Contents
GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
G.S.R.….(E).— In exercise of the powers conferred by sub-section (2) of section 1 of the Finance Act, 2020 (12 of 2020) (hereinafter referred to as the said Act), the Central Government hereby appoints the 30th day of June, 2020, as the date on which the provisions of section 134 of the said Act, shall come into force.
(Pramod Kumar)
Director to the
Government of India
Download Pdf: https://taxinformation.cbic.gov.in/
FORM GST DRC- 03: Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement or intimation of tax ascertained through FORM GST DRC-01A.
FORM GST DRC -02: Summary of Statement
FORM GST DRC-01A1: Intimation of tax ascertained as being payable under section 73(5)/74(5)
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