Section 89(4B)(a) in The Central Goods and Services Tax Rules, 2017

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Union of India - Subsection

Section 89(4B)(a) in The Central Goods and Services Tax Rules, 2017

(a)received supplies on which the supplier has availed the benefit of the Government of India, Ministry of Finance, notification No. 40/2017-Central Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1320 (E), dated the 23rd October, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321(E), dated the 23rd October, 2017; or

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Union of India - Subsection

Section 89(4B)(a) in The Central Goods and Services Tax Rules, 2017