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[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. 43/2020 Central Tax New Delhi, the 16th May, 2020 G.S.R. .(E). In exercise of the powers conferred by sub-section (2) of section 1 of the Finance Act, 2020 (12 of 2020) (hereafter in this notification referred to as the said Act), the Central Gover
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FAQ :
Section 128 of the Finance Act, 2020 comes into force on the 18th day of May, 2020.
The notification brings into force Section 128 of the Finance Act, 2020, which amends Section 140 of the CGST Act.
The amendment to Section 140 of the CGST Act is effective from 1st July 2017.
Section 128 of the Finance Act, 2020 is being enforced.
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Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-43-central-tax-english-2020.pdf