Section 92 to Section 113 contains provisions on CGST Amendment act 2019, certain notified provisions are applicable with effect from January 1st , 2020 Finance Act 2019
The CGST Amendment Act, 2018 applicable with effect from 1st Feb, 2019
UTGST Act, 2017 http://cbic.gov.in/resources//htdocs-cbec/gst/ut-gst-act.pdf
Click below to download IGST Act, 2017 The Integrated Goods and Services Tax Act, 2o17
CGST Act 2017 passed by Indian Parliament Download CGST Act, 2017
Reconciliation: Input Tax Credit (ITC): Reconciliation between books of accounts and ITC availed in Form GSTR-3B, and cross reference to GSTR -2A Outward supplies and Output Tax: Reconciliation between books of accounts and GSTR-3B, and cross reference to GSTR -1 Letter of Undertaking (LUT): Letter…