Seeks to bring into force Section 134 of Finance Act, 2020 in order to bring amendment to Section 25 of IGST Act w.e.f. 30.06.2020

Last updated: 25 June 2020

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This notification from the Ministry of Finance announces that Section 134 of the Finance Act, 2020, will come into force on 30th June 2020. This action brings about an amendment to Section 25 of the IGST Act. The Central Government has appointed this date for the provisions of Section 134 to be enacted.

Ministry of Finance
(Department Of Revenue)
(Central Board of Indirect Taxes and Customs)

Notification No. 04/2020 –Integrated Tax

New Delhi, the 24th June, 2020

G.S.R. 409(E). - In exercise of the powers conferred by sub-section (2) of section 1 of the Finance Act, 2020 (12 of 2020) (hereinafter referred to as the said Act), the Central Government hereby appoints the 30th day of June, 2020, as the date on which the provisions of section 134 of the said Act, shall come into force.

[F. No. CBEC- 20/06/09/2019-GST]

PRAMOD KUMAR, Director

FAQ :

The notification aims to bring Section 134 of the Finance Act, 2020 into force, which will amend Section 25 of the IGST Act.

Section 134 of the Finance Act, 2020, becomes effective from the 30th day of June, 2020.

Section 25 of the IGST Act is being amended as a result of this notification.

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

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Notification No : 04/2020 –Integrated Tax
Published in GST
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-4-2020-igst-english.pdf

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