GST (Compensation to States) Amendment Act 2018 notified by Govt

Govt. has notified the ‘GST (Compensation to States) Amendment Act 2018’, making changes in various provisions effective from the date as may be notified by the CBIC/ Govt later in due course.

GST (Compensation to States) Amendment Act 2018: GOI Notification dt. 30 Aug. 2018

Provisions of GST (Compensation to States) Amendment Act, 2018 applicable from 1 Feb. 2019: CBIC Notification 1/2019 (GST Compensation)

CBIC has issued Notification No. 1/2019 (GST Compensation) dt. 29 Jan. 2019 to implement the provisions of the Goods and Services Tax (Compensation to States) Amendment Act, 2018 from 1 Feb. 2019, i.e. the appointed date from which the amended provisions shall come into force.

CBIC Notification No. 1/2019 GST Compensation dt. 29 Jan. 2019

G.S.R. (E). – In exercise of the powers conferred by sub-section (2) of section 1 of the Goods and Services Tax (Compensation to States) Amendment Act, 2018 (34 of 2018), the Central Government hereby appoints the 1st day of February, 2019 as the date on which the provisions of the Goods and Services Tax (Compensation to States) Amendment Act, 2018 (34 of 2018) shall come into force.

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