Seeks to bring in force provisions of Sections 11, 12, 13 of the Finance Act, 2024 - Effective dates to the amendments to Central Goods and Services Tax Act, 2017 - 16/2024 - Central GST (CGST)

Commencement of Finance Act amendments: government notifies appointed days for specified sections amending the CGST Act.

Under clause (b) of sub section (2) of section 1 of the Finance Act, 2024, the Central Government issues a notification appointing separate commencement dates for provisions of the Finance Act so they take effect as amendments to the Central Goods and Services Tax Act, 2017; one provision is appointed to commence on an earlier appointed day and two other provisions on a later appointed day, effectuating staged commencement of those amendment provisions.