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of <h1>India Implements Section 114 of Finance Act 2019, Amending IGST Act, Effective January 1, 2020.</h1> The Government of India, through the Ministry of Finance and the Central Board of Indirect Taxes and Customs, has issued Notification No. 01/2020 to implement certain provisions of the Finance (No. 2) Act, 2019, specifically amending the Integrated Goods and Services Tax (IGST) Act, 2017. The notification, dated January 1, 2020, officially designates this date as the commencement of the provisions outlined in section 114 of the Finance (No. 2) Act, 2019.
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