CBIC notifies amendment to CGST Act/Rules, transition plan for UTs of J&K & Ladakh

Govt. notifies January 01, 2020 as the date on which provisions of sections 92 to 112 (except section 92, section 97, section 100 and sections 103 to 110) & Section 114, of the Finance (No. 2) Act, 2019 (23 of 2019), shall come into force; Amends CGST Rules to empower the Commissioner to extend the date for submitting the declaration electronically in FORM GST TRAN-1 till March 31, 2020 and notifies that such registered persons may submit the statement in FORM GST TRAN-2 ...