Central Goods and Services tax - Finance (No. 2) Bill, 2019

Chapter: IV

INDIRECT TAXES

Central Goods and Services tax
Clause 91	:	Amendment of section 2. Clause 91 of the Bill seeks to amend clause ( 4 ) of section 2 of the Central Goods and Services Tax Act to insert the words....
Clause 92	:	Amendment of section 10. Clause 92 of the Bill seeks to amend section 10 of the Central Goods and Services Tax Act so as to provide alternative compo....
Clause 93	:	Amendment of section 22. Clause 93 of the Bill seeks to amend section 22 of the Central Goods and Services Tax Act so as to provide for higher thresh....
Clause 94	:	Amendment of section 25. Clause 94 of the Bill seeks to amend section 25 of the Central Goods and Services Tax Act so as to provide for mandatory Aad....
Clause 95	:	Insertion of new section 31A. Clause 95 of the Bill seeks to insert a new section 31A in the Central Goods and Services Tax Act, to provide that supplier ....
Clause 96	:	Amendment of section 39. Clause 96 of the Bill seeks to amend section 39 of the Central Goods and Services Tax Act so as to provide for furnishing of....
Clause 97	:	Amendment of section 44. Clause 97 of the Bill seeks to amend section 44 of the Central Goods and Services Tax Act so as to empower the Commissioner ....
Clause 98	:	Amendment of section 49. Clause 98 of the Bill seeks to amend section 49 of the Central Goods and Services Tax Act so as to provide facility to the t....
Clause 99	:	Amendment of section 50. Clause 99 of the Bill seeks to amend section 50 of the Central Goods and Services Tax Act so as to provide for charging inte....
Clause 100	:	Amendment of section 52. Clause 100 of the Bill seeks to amend section 52 of the Central Goods and Services Tax Act so as to empower the Commissioner....
Clause 101	:	Insertion of new section 53A. Clause 101 of the Bill seeks to insert a new section 53A in the Central Goods and Services Tax Act so as to provide for tran....
Clause 102	:	Amendment of section 54. Clause 102 of the Bill seeks to amend section 54 of the Central Goods and Services Tax Act so as to empower the Central Gove....
Clause 103	:	Amendment of section 95. Clause 103 of the Bill seeks to amend clause ( a ) of section 95 of the Central Goods and Services Tax Act so as to include ....
Clause 104	:	Insertion of new sections 101A, 101B and 101C. Clause 104 of the Bill seeks to insert new sections 101A, 101B and 101C in the Central Goods and Services Tax Act. The propo....
Clause 105	:	Amendment of section 102. Clause 105 of the Bill seeks to amend section 102 of the Central Goods and Services Tax Act so as to bring the National Appe....
Clause 106	:	Amendment of section 103. Clause 106 of the Bill seeks to amend section 103 of the Central Goods and Services Tax Act so as to provide that the advanc....
Clause 107	:	Amendment of section 104. Clause 107 of the Bill seeks to amend section 104 of the Central Goods and Services Tax Act to provide that advance ruling p....
Clause 108	:	Amendment of section 105 Clause 108 of the Bill seeks to amend section 105 of the Central Goods and Services Tax Act to provide that the National App....
Clause 109	:	Amendment of section 106. Clause 109 of the Bill seeks to amend section 106 of the Central Goods and Services Tax Act to provide that the National App....
Clause 110	:	Amendment of section 168. Clause 110 of the Bill seeks to amend section 168 of the Central Goods and Services Tax Act to include sub-section ( 1 ) of ....
Clause 111	:	Amendment of section 171. Clause 111 of the Bill seeks to amend section 171 of the Central Goods and Services Tax Act to insert new sub-section ( 2A )....
Clause 112	:	Amendment of notification number G.S.R. 674(E) issued under subsection (1) of section 11 of Central Goods and Services Tax Act, retrospectively. Clause 112 of the Bill seeks to amend the notification number G.S.R. 674(E), dated the 1st July, 2017, issued under sub-sect....