CS Executive · Tax Laws and Practice · Basics of Goods and Services Tax
From which date were Section 11A of the CGST Act and Section 6A of the IGST Act inserted, as per the Act's footnotes?
Both Section 11A of the CGST Act and Section 6A of the IGST Act were inserted by Act 15 of 2024 with effect from 1 November 2024. They were not part of the original 2017 enactment.
- A1 July 2017
- B1 April 2020
- C1 November 2024Correct
- D1 April 2026
Explanation
The footnotes show that both sections were inserted by Act 15 of 2024 with effect from 1 November 2024. The other dates do not match the footnotes.
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