Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the IGST Act, 2017

Last updated: 07 January 2020

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This notification announces that certain provisions of the Finance (No. 2) Act, 2019, have been brought into effect from January 1, 2020. These changes amend the Integrated Goods and Services Tax (IGST) Act, 2017. The Central Government has appointed this date for the commencement of these specific provisions.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 01/2020 Integrated Tax New Delhi, the 01st January, 2020

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FAQ :

The notification's main purpose is to bring into force specific provisions of the Finance (No. 2) Act, 2019, which amend the IGST Act, 2017.

These provisions come into effect on January 1, 2020.

The Integrated Goods and Services Tax (IGST) Act, 2017 is being amended.

The new provisions originate from section 114 of the Finance (No. 2) Act, 2019.

This notification was issued by the Central Government through the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs.