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Notification No. 81/2020 - (CGST Notification)

Seeks to notify amendment carried out in sub-section (1), (2) and (7) of section 39 vide Finance (No.2) Act, 2019.

In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance (No. 2) Act, 2019 (23 of 2019), the Central Government hereby appoints the 10th day of November, 2020, as the date on which the provisions of section 97 of the said Act shall come into force.

[F. No. CBEC 20/06/04/2020-GST]

(Pramod Kumar)

Director, Government of India

LEGAL REFERENCES

Section 1 Section 97

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Notification No. 81/2020 - (CGST Notification)

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Notification No. 81/2020 - (CGST Notification)