CBIC Notifies the date of applicability of amendment in Section 39 of the CGST Act 2017

Posted on    12 November 2020

 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii)]

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 81/2020 – Central Tax
New Delhi, the 10th November, 2020

S.O. ...... (E).— In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance (No. 2) Act, 2019 (23 of 2019), the Central Government hereby appoints the 10th day of November, 2020, as the date on which the provisions of section 97 of the said Act shall come into force.

[F. No. CBEC 20/06/04/2020-GST]
(Pramod Kumar)
Director, Government of India

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