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



Quick Summary
The Central Board of Indirect Taxes and Customs (CBIC) has officially notified the date from which amendments to Section 39 of the CGST Act 2017 will apply. This notification, issued by the Ministry of Finance, specifies that the relevant provisions will come into force on 10th November 2020. This update is part of the Finance (No. 2) Act, 2019.

 [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

FAQ :

The notification concerns the applicability date for amendments made to Section 39 of the CGST Act 2017.

The notification was issued by the Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance.

The amendments to Section 39 of the CGST Act 2017 are effective from the 10th day of November, 2020.

These amendments originate from the Finance (No. 2) Act, 2019.

The notification number is 81/2020 – Central Tax.




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