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The Central Board of Indirect Taxes and Customs has appointed 1st January 2021f or provisions of sections 119, 120, 121, 122, 123, 124, 126, 127, and 131 of the CGST Act to come into force. Read the official notification below: MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 22nd December, 2020 No 92/2020-Central Tax S.O. 4643(E).In exercise of the powers conferred by sub-section (2) of section 1 of the Finance Ac
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FAQ :
The specified provisions of the CGST Act come into effect on 1st January 2021.
The provisions of sections 119, 120, 121, 122, 123, 124, 126, 127, and 131 of the CGST Act are affected.
The Central Board of Indirect Taxes and Customs (CBIC) appointed the date.
The information comes from an official notification issued by the Ministry of Finance, Department of Revenue (Central Board of Indirect Taxes and Customs) on 22nd December 2020.
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