Important Keyword: CGST, F. No. CBIC-20006/20/2023-GST, Section 13, Section 11, Section 12.
[F. No. CBIC-20006/20/2023-GST]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
New Delhi, dated the 6th August, 2024
NOTIFICATION No. 16/2024–Central Tax
Table of Contents
CGST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (ii)]
S.O…….. (E).—In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance Act, 2024 (8 of 2024), the Central Government hereby appoints, —
- the 1st day of October, 2024, as the date on which the provisions of sections 13 of the said Act shall come into force;
- the 1st day of April, 2025, as the date on which the provisions of sections 11 and 12 of the said Act shall come into force.
(Raghavendra Pal Singh)
Director
Official Income Tax Return filing website: https://incometaxindia.gov.in/