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Ministry of Finance
(Department Of Revenue)
(Central Board of Indirect Taxes and Customs)
Notification No. 49/2020-Central Tax
New Delhi, the 24th June, 2020
G.S.R. 402(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 sections 118, 125, 129 and 130 of the said Act, shall come into force.
[F. No. CBEC- 20/06/09/2019-GST]
PRAMOD KUMAR, Director
FAQ :
The provisions of Sections 118, 125, 129, and 130 of the Finance Act, 2020, are effective from June 30, 2020.
Sections 118, 125, 129, and 130 of the Finance Act, 2020, are being brought into force.
The commencement of these Finance Act sections will result in amendments to Sections 2, 109, 168, and 172 of the CGST Act.
This notification was issued by the Ministry of Finance (Department Of Revenue) through the Central Board of Indirect Taxes and Customs.
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Notification No : 49/2020-Central TaxPublished in GST
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-49-central-tax-english-2020.pdf