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.

[F. No. 20/06/12/2018-GST]

(Ruchi Bisht) 

Under Secretary to the Government of India