Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017.
Notification of Implementation Date for Rule 5 of GST Amendment Rules, 2019 (Notification No. 71/2019)
The Government of India, through the Ministry of Finance's Department of Revenue and the Central Board of Indirect Taxes and Customs, has issued a notification (No. 71/2019 – Central Tax) regarding the implementation of Rule 5 of the Central Goods and Services Tax (Fourth Amendment) Rules, 2019. This notification was published on December 13, 2019. According to this notice, the provisions outlined in Rule 5 will come into effect on April 1, 2020. This decision follows recommendations from the GST Council. The original notification (No. 31/2019 – Central Tax) was published on June 28, 2019, in the Gazette of India. The notification was signed by Ruchi Bisht, Under Secretary to the Government of India, under file number 20/13/01/2019-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. 71/2019 – Central Tax
New Delhi, the 13th December, 2019
G.S.R (E).—In exercise of the powers conferred by rule 5 of the Central Goods and Services Tax (Fourth Amendment) Rules, 2019, made vide notification No. 31/2019 – Central Tax, dated the 28th June, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 457(E), dated the 28th June, 2019, the Government, on the recommendations of the Council, hereby appoints the 1st day of April, 2020, as the date from which the provisions of the said rule, shall come into force.
