CBIC notifies date of applicability of amendment in Section 39- CGST Act 2017
CBIC notifies date of applicability of amendment in Section 39- CGST Act 2017 [To be published in the Gazette of India, Extraordinary, Part II, Secti…
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Nov 10, 2020CBIC notifies date of applicability of amendment in Section 39- CGST Act 2017
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii)]
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.
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
[F. No. CBEC 20/06/04/2020-GST]
(Pramod Kumar) Director, Government of India
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