Seeks to notify amendment carried out in sub-section (1), (2) and (7) of section 39 vide Finance (No.2) Act, 2019. - 81/2020 - Central GST (CGST)

Government of India 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. 4043 (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 10th 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, Government of India