Act Number: 12

Act Name: The Central Goods and Services Tax Act, 2017

Year: 2017

Enactment Date: 2017-04-12

Long Title: An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.

Ministry: Ministry of Finance

Department: Department of Revenue

Section 43: Omitted.
        43. Matching, reversal and reclaim of reduction in output tax liability.--Omitted by the Finance Act, 2022 (6 of 2022), s. 107 (w.e.f. 1-10-2022).

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