| Date: |
01-10-2024
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| Notification No: |
Notification No. 19/2024 – Central Tax
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| Issuing Authority: |
GST
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| Type: |
Central Tax Notifications
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| File No: |
[No. CBIC-20016/25/2024-GST] |
| Subject: |
Notification under Section 171 of CGST Act to provide for the sunset date.
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Untitled 1
[To be published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (ii)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 19/2024 – Central Tax
New Delhi, dated the 30th September, 2024
S.O…...(E).- In exercise of the powers conferred by proviso to sub-section
(2) of section 171 of the Central
Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the
recommendations of the Goods
and Services Tax Council, hereby appoints the 1st day of April, 2025 as the date
from which the Authority
referred to in the said section shall not accept any request for examination as
to whether input tax credits availed
by any registered person or the reduction in the tax rate have actually resulted
in a commensurate reduction in
the price of the goods or services or both supplied by that registered person.
2. This notification shall come into force on the date of its publication in
the Official Gazette.
[No. CBIC-20016/25/2024-GST]
(Raghavendra Pal Singh)
Director.
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