Section 103 of Finance (No. 2) Act, 2019 coming into Force

GST Wide Notification No.39/2019 dated 31st August, 2019 appoints 1st September, 2019 as the date from which Section 103 of Finance Act (NO.2), 2019 will come into force.
Section 103 inserts Section 54(8A) in CGST Act which states that the government may disburse the refund of the state tax in such a manner as may be prescribed.

.http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-39-central-tax-english-2019.pdf;jsessionid=E8B5417A96760713EDF3D0C82C3388C2

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