Notification No. 04/2020
Date: June 24, 2020
Subject: Appointment of effective date for enforcement of section 134 of the Finance Act, 2020.
Description:
This notification appoints 30 June 2020 as the date on which section 134 of the Finance Act, 2020 comes into force. The said section makes amendments to the Integrated Goods and Services Tax Act, 2017. The notification is issued under section 1(2) of the Finance Act, 2020 to bring the legislative amendment into effect.