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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 Government hereby appoints the 18th day of May, 2020, as the date on which the provisions of section 128 of the said Act, shall come into force.
[F. No. CBEC-20/06/09/2019-GST]
(Pramod Kumar)
Director, Government of India
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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Notification No : Notification No. 43/2020 – Central TaxPublished in GST
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-43-central-tax-english-2020.pdf