This notification 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, namely section 92, sections 97, 100 and 103 to 110, are specifically excluded. The notification operationalises legislative amendments to the CGST Act, 2017 introduced through the Finance Act.