MOF notifies certain sections of Finance Act 2019
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) have been notified by CBIC.
These provisions will come in force from 1st day of January, 2020.
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
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.
[F.No.20/06/09/2019-GST]
(Pramod Kumar)
Director, Government of India
Tags : GST, GST Notification
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