Amendment of section 44
Section 98 of the Finance Act, 2019 (No. 2) deals with amendment of section 44. Amendment of section 44 98. In section 44 of the Central Goods and Services Tax Act, in sub-section (1), the following provisos shall be inserted, namely:— "Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by notification, extend th
Amendment of section 44
98. In section 44 of the Central Goods and Services Tax Act, in sub-section (1), the following provisos shall be inserted, namely:—
"Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by notification, extend the time limit for furnishing the annual return for such class of registered persons as may be specified therein:
Provided further that any extension of time limit notified by the Commissioner of State tax or the Commissioner of Union territory tax shall be deemed to be notified by the Commissioner.".
Section 98, The Finance Act, 2019 (No. 2).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section 98
What does Section 98 of the Finance Act, 2019 (No. 2) deal with?
Section 98 of the Finance Act, 2019 (No. 2) is headed "Amendment of section 44". Amendment of section 44 98. In section 44 of the Central Goods and Services Tax Act, in sub-section (1), the following provisos shall be inserted, namely:— "Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by notification, extend th
How do I find court cases under Section 98 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) 98, section 98 Finance Act, 2019 (No. 2), section 98 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 98 of the Finance Act, 2019 (No. 2), and has it changed?
Its own text turns on Central Goods and Services Tax Act 44 (Annual return), section 44 (Amendment of section 194DA), so none of them can safely be read on its own.
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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