Effective date

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I want to know the sec 17(5) amendment CGST 2017 APPLICABLE Date
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As per Notification 2/2019 CT , it's effective from 1/2/2019
the word "except ' mentioned under notification please clearify
Yes , ... and clauses aee also mention therein , which are yet to be notified (most of clauses are which not effective are pertaining to Return Filing)

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