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Amendment in Sec 16(4) CGST Act

This query is : Resolved 
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(Querist)
03 February 2020 Dear Expert,
Section 16(4) of CGST Act is Amended as to delink the date of issuance of debit note from the date of issuance of the underlying invoice for purposes of availing input tax credit.

This amendment will be applicable prospective or retrospective?

Regards,
Mantu Agarwal
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CA Anita Bhadra

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CA Anita Bhadra (Expert)
03 February 2020 Amendments will be applicable from date of notification by Central Govt in Official Gazette.(section 5(2)(b) of The Finance Act, 2020 (BILL No. 26 OF 2020)
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