Seeks to bring into force the CGST (Amendment) Act, 2018.
Notification of Commencement Date for Central Goods and Services Tax (Amendment) Act, 2018 - Section 1(2)
The Indian Government, through the Ministry of Finance and the Department of Revenue, has issued Notification No. 02/2019 regarding the Central Goods and Services Tax (Amendment) Act, 2018. This notification, dated 29th January 2019, declares that most provisions of the Amendment Act will take effect on 1st February 2019. However, it specifies that certain sections and clauses, including clause (b) of section 8, sections 17 and 18, clause (a) of section 20, and specific sub-clauses of section 28, are excluded from this commencement date. The notification is authorized under sub-section (2) of section 1 of the Amendment Act, 2018. The document is signed by Gunjan Kumar Verma, Under Secretary to the Government of India. This notification helps clarify which parts of the Amendment Act are effective immediately and which are not, ensuring clarity in the implementation of the new GST regulations.
Note: It is an AI generated summary for reference purpose only.