Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017.
Notification of Effective Date for Finance (No. 2) Act, 2019 Provisions
The Government of India, through the Ministry of Finance and the Central Board of Indirect Taxes and Customs, issued Notification No. 01/2020 - Central Tax on January 1, 2020. This notification specifies the commencement date for certain sections of the Finance (No. 2) Act, 2019. According to the notification, the provisions of sections 92 to 112 of the Act, with the exception of section 92, section 97, section 100, and sections 103 to 110, came into effect on January 1, 2020. This decision was made under the authority granted by sub-section (2) of section 1 of the Finance (No. 2) Act, 2019. The notification was issued by Pramod Kumar, Director, Government of India, under the reference number F.No.20/06/09/2019-GST.
Note: It is an AI generated summary for reference purpose only.
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 01/2020 – Central Tax
New Delhi, the 01st January, 2020
G.S.R......(E).— In exercise of the powers conferred by sub-section (2) of section 1 of the Finance (No. 2) Act, 2019 (23 of 2019), the Central Government hereby appoints the 1st day of January, 2020, as the date on which the provisions of sections 92 to 112, except section 92, section 97, section 100 and sections 103 to 110 of the Finance (No. 2) Act, 2019 (23 of 2019), shall come into force.
