Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force.
Implementation Date for Provisions under CGST Act 2017 - Notification No. 42/2019
The Government of India, through the Ministry of Finance's Department of Revenue, has issued Notification No. 42/2019 regarding the Central Goods and Services Tax (CGST). This notification, dated September 24, 2019, announces the enforcement of specific rules under the Central Goods and Services Tax (Fourth Amendment) Rules, 2019. These rules, specifically rules 10, 11, 12, and 26, were initially outlined in Notification No. 31/2019, dated June 28, 2019. The notification, published in the Gazette of India, establishes September 24, 2019, as the effective date for these provisions. This action is taken under the authority granted by Section 164 of the Central Goods and Services Tax Act, 2017. The notification is signed by Ruchi Bisht, the Under Secretary to the Government of India.
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. 42/2019 – Central Tax
New Delhi, the 24th September, 2019
G.S.R. ….(E).— In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 24th day of September, 2019, as the date on which the provisions of rules 10, 11, 12 and 26 of the Central Goods and Services Tax (Fourth Amendment) Rules, 2019 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], shall come into force.
