R sub section 1 of section 39 of the cgst act 2017 July 8, 2019 16 32 64 128 Section 39 subsection 1 Section 2500 of title 17 of the california code of regulations Chapter 3 of subtitle a or chapter 61 of subtitle f of the u.s. internal revenue code 15 u.s. code subchapter i - electronic records and signatures in commerce