Notification No. 01/2020
Date: January 1, 2020
Subject: Appointment of the effective date for enforcement of amendments to the IGST Act through the Finance (No. 2) Act, 2019.
Description:
This notification appoints 1 January 2020 as the date on which section 114 of the Finance (No. 2) Act, 2019 comes into force. The said section amends provisions of the Integrated Goods and Services Tax Act, 2017. The notification is issued under section 1(2) of the Finance (No. 2) Act, 2019 to operationalise the legislative amendment.