Central Goods and Services Tax (Second Removal of Difficulties) Order, 2019
ORDER No. 02/2019 Dated:- 1-2-2019 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs]
ORDER No. 02/2019-Central Tax
New Delhi, the 1st February, 2019
S.O.634 (E). WHEREAS, sub-section (4) of section 52 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this Order referred to as the said Act) provides that every operator who collects the amount specified in sub-section (1) shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of
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