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AMENDMENTS IN THE UTGST ACT, 2017

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III. AMENDMENTS IN THE UTGST ACT, 2017:

S.No.

Amendment

Clause of the Finance Bill, 2022

1.

Notification number 10/2017 – Union Territory Tax, dated the 30th June, 2017, is being amended retrospectively, with effect from the 1st day of July, 2017, so as to notify rate of interest under sub-section (3) of section 50 of the CGST Act as 18%.

[121]

 


Full Text:

Budget 2022-23 + FINANCE Bill, 2022

 

Dated: 2-2-2022



 

 

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