GST Notification – Section 128 of Finance Act, 2020 to come into action fro changes in Section 140 of CGST Act w.e.f. 01.07.2017

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Central Board of Indirect Taxes and Customs

Notification No. 43/2020 – Central Tax

New Delhi, the 16th May, 2020

G.S.R. ….(E).— In exercise of the powers conferred by sub-section (2) of section 1 of the Finance Act, 2020 (12 of 2020) (hereafter in this notification referred to as the said Act), the Central Government hereby appoints the 18th day of May, 2020, as the date on which the provisions of section 128 of the said Act, shall come into force.

[F. No. CBEC-20/06/09/2019-GST]

(Pramod Kumar)

Director, Government of India