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        GST

        Seeks to notify amendment carried out in sub-section (1), (2) and (7) of section 39 vide Finance (No.2) Act, 2019. - 81/2020 - Central GST (CGST)

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        Commencement of section 97: provisions of Finance (No.2) Act, 2019 come into force on 10 November 2020. Designates 10th November 2020 as the date on which section 97 of the Finance (No.2) Act, 2019 shall come into force, by a Central Tax notification issued under clause (b) of sub section (2) of section 1 of the Act, executed by the Department of Revenue, Central Board of Indirect Taxes and Customs.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Commencement of section 97: provisions of Finance (No.2) Act, 2019 come into force on 10 November 2020.

                              Designates 10th November 2020 as the date on which section 97 of the Finance (No.2) Act, 2019 shall come into force, by a Central Tax notification issued under clause (b) of sub section (2) of section 1 of the Act, executed by the Department of Revenue, Central Board of Indirect Taxes and Customs.


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