Sections 34 amend

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ADV Ramesh Tiwari

ADV Ramesh Tiwari (Querist)
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06 August 2019 Hi dear
1. Question that sections 34 amend 1.2.19
What is notification no.?

CA Anita Bhadra

CA Anita Bhadra (Expert)
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06 August 2019 Notification No. 03/2019- Central Tax dated January 29, 2019, effective from February 1, 2019.

, amendments have also been incorporated in the CGST Rules, 2017 (“the CGST Rules”) vide Notification No. 03/2019- Central Tax dated January 29, 2019, effective from February 1, 2019.

Vide the said amended rules, issuance of credit or debit notes has been de-linked from Rule 53(1) of the CGST Rules and a new sub-rule (1A) has been inserted, dealing with the particulars which need to be provided in the credit note or debit note. As per the said newly inserted Rule 53(1A),

ADV Ramesh Tiwari

ADV Ramesh Tiwari (Querist)
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06 August 2019 CA Anita Bhadra
Good evening
Mem ditels in section 34 amendment
Where find

CA Anita Bhadra

CA Anita Bhadra (Expert)
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06 August 2019 https://cbic-gst.gov.in/pdf/central-tax/notfctn-03-central-tax-english-2019.pdf

Refer Para 10 of the above notification

ADV Ramesh Tiwari

ADV Ramesh Tiwari (Querist)
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06 August 2019 CA Anita Bhadra
Mem one question that gstr9a compulsory in word supply ditels or not

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