Home India Ministry of Finance Central Government hereby makes the following further amendm...
Date: 2019-10-14 Category: Extra Ordinary State: Union Government Country: India

Central Government hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

This notification, No. 05/2019-Union Territory Tax, issued by the Ministry of Finance, Department of Revenue, on October 14, 2019, and published in the Gazette of India, Extraordinary, amends notification No. 14/2018-Union Territory Tax, G.S.R. 1004(E), dated October 8, 2018. The amendment, made under the authority of Section 15 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), Section 96 of the Central Goods and Services Tax Act, 2017 (12 of 2017), and Rule 103 of the Goods and Services Tax Rules, 2017, substitutes item (i) in column 3 against Sl. No. 2 of the table in the principal notification with "Dr. Puneeta Bedi, Joint Commissioner of Central Tax, Chandigarh Zone." The notification takes effect on the date of its publication in the Official Gazette. The original notification, G.S.R. 1004(E), was published on October 8, 2018, and subsequently amended on May 16, 2019, via notification No. 03/2019-Union Territory Tax, G.S.R. 366(E). The order is signed by Sunil Kumar, Under Secretary. The file number is S31011/21/2016-STIDoR(Pt.1).

Key Entities Referenced

Ministry of Finance, Department of Revenue: The department within the Indian government responsible for revenue and finance matters, which issued the notification. Union Territory Goods and Services Tax Act, 2017: An Indian law related to the Goods and Services Tax applicable in Union Territories. Central Goods and Services Tax Act, 2017: An Indian law related to the Goods and Services Tax. Goods and Services Tax Rules, 2017: Rules pertaining to the implementation and operation of the Goods and Services Tax in India. Central Government: The governing body of India, which is issuing the amendment to the notification. Gazette of India: The official government gazette of India, in which the notification and amendments are published. Dr. Puneeta Bedi: Joint Commissioner of Central Tax, Chandigarh Zone. Chandigarh Zone: The jurisdictional area of Central Tax, where Dr. Puneeta Bedi is the Joint Commissioner.
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