Amendment of section 49
Section 99 of the Finance Act, 2019 (No. 2) deals with amendment of section 49. Amendment of section 49 99. In section 49 of the Central Goods and Services Tax Act, after sub-section (9), the following sub-sections shall be inserted, namely:— "(10) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in
Amendment of section 49
99. In section 49 of the Central Goods and Services Tax Act, after sub-section (9), the following sub-sections shall be inserted, namely:—
"(10) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under this Act, to the electronic cash ledger for integrated tax, central tax, State tax, Union territory tax or cess, in such form and manner and subject to such conditions and restrictions as may be prescribed and such transfer shall be deemed to be a refund from the electronic cash ledger under this Act.
(11) Where any amount has been transferred to the electronic cash ledger under this Act, the same shall be deemed to be deposited in the said ledger as provided in sub-section (1).".
Section 99, The Finance Act, 2019 (No. 2).
Cross-references
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Referred to by 1
Questions about Section 99
What does Section 99 of the Finance Act, 2019 (No. 2) deal with?
Section 99 of the Finance Act, 2019 (No. 2) is headed "Amendment of section 49". Amendment of section 49 99. In section 49 of the Central Goods and Services Tax Act, after sub-section (9), the following sub-sections shall be inserted, namely:— "(10) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in
How do I find court cases under Section 99 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) 99, section 99 Finance Act, 2019 (No. 2), section 99 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 99 of the Finance Act, 2019 (No. 2), and has it changed?
Its own text turns on Central Goods and Services Tax Act 49 (Payment of tax, interest, penalty and other amounts), section 49 (Amendment of section 198), so none of them can safely be read on its own. 1 other provision in this corpus refers 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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