Commencement of Finance Act provisions: selective commencement advances CGST amendment provisions effective from the first day of January. Notification appoints the commencement of specified amendments under the Finance (No. 2) Act, 2019 to the Central Goods and Services Tax Act by commencing sections 92 to 112 while excluding section 92, section 97, section 100 and sections 103 to 110, effected by a statutory notification under subsection (2) of section 1 and fixing the appointed day for implementation.