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The Central Government appoints the first day of September 2020 as the date on which the provisions of section 100 of the Finance (No. 2) Act 2019 come into force. Section 100 amends section 50 of the Central Goods and Services Tax Act 2017. All registered persons must follow the amended provisions for interest on delayed tax payment from the effective date.
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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs
Notification No. 63/2020 – Central Tax
New Delhi, the 25th August, 2020
G.S.R. ....(E).— In exercise of the powers conferred by sub-section (2) of section 1 of the Finance (No. 2) Act, 2019 (23 of 2019), the Central Government hereby appoints the 1st day of September, 2020, as the date on which the provisions of section 100 of the Finance (No. 2) Act, 2019 (23 of 2019), shall come into force.
[F. No. 20/06/09/2019-GST]
(Pramod Kumar) Director to the Government of India
