Refund of State Tax by Centre under Sec 103 of Fin Act to come into Force from 1 Sept 2019

[Notification No. 39/2019 – Central Tax dated 31 August 2019]

Seeks to bring Section 103 of the Finance (No. 2) Act, 2019 in to force

G.S.R. ….(E).— In exercise of the powers conferred by sub-section (2) of section 1 of the Finance (No. 2) Act, 2019 (23 of 2019), the Central Government hereby appoints the 1^st day of September, 2019, as the date on which the provisions of section 103 the said Act, shall come into force.

[F. No. 20/06/12/2018-GST]