Notification 5/2020 - Central Tax
Date: January 13, 2020
Effective From: January 13, 2020
Subject
Seeks to appoint Revisional Authority under CGST Act, 2017
Content
G.S.R.....(E).– In pursuance of the provisions of section 5 read with clause (99) of section 2 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Board of Indirect Taxes and Customs hereby authorises - (a) the Principal Commissioner or Commissioner of Central Tax for decisions or orders passed by the Additional or Joint Commiss…