This notification introduces specific provisions from the Finance (No. 2) Act 2019. These provisions are intended to amend the Central Goods and Services Tax (CGST) Act 2017. The aim is to update and align the CGST Act with the latest financial legislation.
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FAQ :
The notification seeks to bring into force certain provisions of the Finance (No. 2) Act 2019 to amend the CGST Act 2017.
The Central Goods and Services Tax (CGST) Act 2017 is being amended.
The amendments are being made through certain provisions of the Finance (No. 2) Act 2019.
The notification can be downloaded from the provided link within the article.
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Notification No : 01/2020-Central TaxPublished in GST
Source : http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-01-central-tax-english-2020.pdf