Section 103 - Amendment of section 54. - Finance (No. 2) Act, 2019

Amendment of section 54. 103. In section 54 of the Central Goods and Services Tax Act, after sub-section (8), the following sub-section shall be inserted, namely: (8A) The Government may disburse the refund of the State tax in such manner as may be prescribed. . *********** Notes:- 1. Come into the force w.e.f. 1.9.2019 vide NOTIFICATION No. 39/2019 Central Tax dated 31.8.2019