Section 43A of The Central Goods and Services Tax Act, 2017
43A. [Procedure for furnishing return and availing input tax credit].--- Omitted by the Finance Act, 2022 (6 of 2022), s. 107 (w.e.f. 1-10-2022).
Summary
- This provision was completely omitted from the law by the Finance Act of 2022.
- It originally dealt with the procedure for furnishing returns and availing input tax credit.
- The omission officially took effect on October 1, 2022.
- As a result, there are no active rules or requirements currently contained in this section.
Practical examples
FAQ
1. Is the procedure for furnishing returns and availing input tax credit under Section 43A of the Central Goods and Services Tax Act, 2017 still valid?
No, Section 43A of the Central Goods and Services Tax Act, 2017 was omitted by the Finance Act of 2022 and is no longer valid.
2. When did the omission of Section 43A of the GST Act take effect?
The omission of Section 43A of the Central Goods and Services Tax Act, 2017 took effect on October 1, 2022.
3. Which specific act removed Section 43A from the Central Goods and Services Tax Act, 2017?
Section 43A of the Central Goods and Services Tax Act, 2017 was removed by section 107 of the Finance Act of 2022.
Test yourself
Q1.Under Section 43A of The Central Goods and Services Tax Act, 2017, what is the current legal status of the provision?
Q2.Under Section 43A of The Central Goods and Services Tax Act, 2017, what topic did this section originally cover before it was removed?
Q3.Under Section 43A of The Central Goods and Services Tax Act, 2017, on what date did the removal of this section become effective?
Q4.Under Section 43A of The Central Goods and Services Tax Act, 2017, which piece of legislation is cited as responsible for omitting this section?