Amendment of section 50
Section 100 of the Finance Act, 2019 (No. 2) deals with amendment of section 50. Amendment of section 50 100. In section 50 of the Central Goods and Services Tax Act, in sub-section (1), the following proviso shall be inserted, namely:-- "Provided that the interest on tax payable in respect of supplies made during a tax period and declared in the return for the said period furni
Amendment of section 50
100. In section 50 of the Central Goods and Services Tax Act, in sub-section (1), the following proviso shall be inserted, namely:--
"Provided that the interest on tax payable in respect of supplies made during a tax period and declared in the return for the said period furnished after the due date in accordance with the provisions of section 39, except where such return is furnished after commencement of any proceedings under section 73 or section 74 in respect of the said period, shall be levied on that portion of the tax that is paid by debiting the electronic cash ledger.".
Section 100, The Finance Act, 2019 (No. 2).
Cross-references
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Referred to by 2
Questions about Section 100
What does Section 100 of the Finance Act, 2019 (No. 2) deal with?
Section 100 of the Finance Act, 2019 (No. 2) is headed "Amendment of section 50". Amendment of section 50 100. In section 50 of the Central Goods and Services Tax Act, in sub-section (1), the following proviso shall be inserted, namely:-- "Provided that the interest on tax payable in respect of supplies made during a tax period and declared in the return for the said period furni
How do I find court cases under Section 100 of the Finance Act, 2019 (No. 2)?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act, 2019 (No. 2) 100, section 100 Finance Act, 2019 (No. 2), section 100 of the Finance Act, 2019 (No. 2). Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 100 of the Finance Act, 2019 (No. 2), and has it changed?
Its own text turns on Central Goods and Services Tax Act 50 (Interest on delayed payment of tax), section 39 (Amendment of section 139), section 50 (Amendment of section 201), section 73 (Amendment of section 104), and on 1 further provision, so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.
When was the Finance Act, 2019 (No. 2) enacted?
Finance Act, 2019 (No. 2) was enacted in 2019. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- Fifth Schedule. -12409 words
- First Schedule. Income-tax9078 words
- 2. Income-tax4914 words
- 105. Insertion of new sections 101A, 101B and 101C1547 words
- 138. Insertion of new sections 45-ID and 45- IE1010 words
- 6. Amendment of section 10907 words
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