Notification No. 02/2019
Date: January 29, 2019
Subject: Appointment of date for enforcement of provisions of the CGST (Amendment) Act, 2018.
Description:
Appoints 01.02.2019 as the date for bringing into force provisions of the CGST (Amendment) Act, 2018, except specified sections and clauses. Excludes certain provisions relating to valuation, credit, and transitional matters. Enables phased implementation of the Amendment Act.
Effective Date: 01.02.2019