Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017. - 71/2019 - Central GST (CGST)

Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 71/2019 Central Tax New Delhi, the 13th December, 2019 G.S.R. 927 (E).- In exercise of the powers conferred by rule 5 of the Central Goods and Services Tax (Fourth Amendment) Rules, 2019, made vide notification No. 31/2019 Central Tax, dated the 28 th June, 2019 , published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 457(E), dated the 28 th June,2019 , the Government, on the recommendations of the Council, hereby appoints the 1st day of April, 2020, as the date from which the provisions of the said rule, shall come into force. [F. No. 20/13/01/2019-GST] (Ruchi Bisht) Under Secretary to the Government of India