Notification No. 44/2020
Date: June 8, 2020
Subject: Appointment of date for enforcement of CGST (Fifth Amendment) Rules, 2020.
Description:
This notification appoints 8 June 2020 as the date on which the provisions of the CGST (Fifth Amendment) Rules, 2020, notified vide Notification No. 38/2020–CT, shall come into force. The rules were framed under section 164 of the CGST Act. It gives effect to the procedural amendments from the specified date.