CBIC notifies September 01 as the date for enforcing amendment in Section 50

CBIC appoints September 01, 2020 as the date for enforcing amendment to Section 50 of CGST Act introduced vide section 100 of the Finance (No. 2) Act; Vide Section 100, proviso was added to Section 50 which stipulated that interest liability for delayed payment of GST is to be charged on the Net Cash Tax Liability: CBIC Notification...