Notification No. 02/2019
Date: January 29, 2019
Subject: Bringing into force provisions of the CGST (Amendment) Act, 2018
Description:
This notification appoints 01 February 2019 as the date on which provisions of the Central Goods and Services Tax (Amendment) Act, 2018 come into force. Certain provisions, including section 8(b), sections 17 and 18, clause (a) of section 20, and specified clauses of section 28, are specifically excluded. The notification operationalises key legislative amendments to the CGST Act, 2017, subject to notified exclusions.