Commencement of amendment: Finance (No.2) Act section 100 notified to commence, bringing the amendment to Section 50 CGST into force. The Central Government, exercising powers under sub section (2) of section 1 of the Finance (No. 2) Act, 2019, notifies the appointed day for commencement of the provisions of section 100 of that Act, thereby bringing the amendment to section 50 of the Central Goods and Services Tax Act, 2017 into force from the appointed day; the notification is issued by the Ministry of Finance, Central Board of Indirect Taxes and Customs.