Central Board of Indirect Taxes and Customs (CBIC) issued Notification no. 19/2024 – Central Tax dated 30.09.2024 to hereby appoints the 1st day of April, 2025 as the date from which the Authority referred to in the said section shall not accept any request for examination as to whether input tax credits availed by
any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by that registered person.
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