Date: |
13-12-2019
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Notification No: |
Notification No. 71/2019 – Central Tax
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Issuing Authority: |
GST
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Type: |
Central Tax Notifications
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File No: |
F. No. 20/13/01/2019-GST |
Subject: |
Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017.
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Government of India Ministry of Finance Department of Revenue Central
Board of Indirect Taxes and Customs
Notification No. 71/2019 –
Central Tax
New Delhi, the 13th December, 2019
G.S.R. …..(E).— In exercise of the powers conferred by rule 5 of the Central Goods and Services Tax
(Fourth Amendment) Rules, 2019, made vide
notification No. 31/2019 – Central Tax, dated the 28th
June, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R 457(E), dated the 28th
June,2019, the Government, on the recommendations of the
Council, hereby appoints the 1st day of April, 2020, as the date from which the provisions of the said
rule, shall come into force.
[F. No. 20/13/01/2019-GST]
(Ruchi Bisht) Under Secretary to the
Government of India
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