Notification No. 42/2019
Date: September 24, 2019
Subject: Appointment of effective date for certain provisions of CGST (Fourth Amendment) Rules, 2019
Description:
This notification appoints 24 September 2019 as the date on which rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019, notified vide Notification No. 31/2019–CT dated 28.06.2019, shall come into force. It operationalises amendments relating to registration, enrolment and authentication procedures.