Notification No. 01/2020
Date: January 1, 2020
Subject: Enforcement of selected provisions of the Finance (No. 2) Act, 2019
Description:
Appoints 01 January 2020 as the date on which specified provisions of sections 92 to 112 of the Finance (No. 2) Act, 2019 come into force. Certain sections are expressly excluded from enforcement through this notification. The notification operationalises legislative amendments impacting the CGST framework.
Effective Date: 01.01.2020