Clarification of Section 10A

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I want to know section 10A what has in it? Please clarify this.
Replies (5)
R u asking about section 10A of CGST Act ??
Section 10A of the Companies Act, 2013

Section 10A of Companies Act, 2013 states about Declaration of Commencement of Business.

as per this section form 20A required to file for Commencement of business.

Form 20A can be file only after receipt of share subscripttion money.

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