Seeks to notify amendment carried out in sub-section (1), (2) and (7) of section 39 vide Finance (No.2) Act, 2019

Last updated: 19 November 2020

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This notification announces amendments made to sub-sections (1), (2), and (7) of Section 39 of the Finance (No. 2) Act, 2019. The Central Government has appointed 10th November 2020 as the date when these provisions, specifically section 97 of the Act, will come into effect. This update is issued by the Central Board of Indirect Taxes and Customs under the Ministry of Finance.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

Notification No. 81/2020–Central Tax

New Delhi, the 10th November, 2020

S.O....(E). - In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance (No. 2) Act, 2019 (23 of 2019), the Central Government hereby appoints the 10^th day of November, 2020, as the date on which the provisions of section 97 of the said Act shall come into force.

[F. No. CBEC 20/06/04/2020-GST]

PRAMOD KUMAR, Director