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[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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