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)
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 Act, 2020 (12 of 2020) (hereinafter referred to as the said Act), the Central Government hereby appoints the 1st day of January, 2021, as the date on which the provisions of sections 119, 120, 121, 122, 123, 124, 126, 127 and 131 of the said Act shall come into force.
PRAMOD KUMAR, Director