Notification No. 1/2019
Date: January 29, 2019
Subject: Commencement of the Goods and Services Tax (Compensation to States) Amendment Act, 2018.
Description:
This notification brings into force the provisions of the GST (Compensation to States) Amendment Act, 2018 with effect from 1 February 2019. The amendment introduced statutory changes relating to compensation cess administration. It gives legal effect to modifications approved by Parliament. The notification ensures continuity and refinement of the compensation framework.
Issued for earlier notification?
Yes — it operationalises amendments to the principal Compensation Act, 2017.
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