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The Central Board of Indirect Taxes and Customs appoints the 1st day of April, 2020, as the date for the enforcement of rule 46 provisions under the Central Goods and Services Tax Rules. This update gives effect to rule 5 of the Central Goods and Services Tax Fourth Amendment Rules, 2019. The provisions apply to registered persons as specified in the rules.
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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. 71/2019 – Central Tax
New Delhi, the 13th December, 2019
G.S.R. .....(E).— In exercise of the powers conferred by rule 5 of the Central Goods and Services Tax (Fourth Amendment) Rules, 2019, made vide notification No. 31/2019 – Central Tax, dated the $28^{\text{th}}$ June, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 457(E), dated the $28^{\text{th}}$ June, 2019, the Government, on the recommendations of the Council, hereby appoints the 1st day of April, 2020, as the date from which the provisions of the said rule, shall come into force.
[F. No. 20/13/01/2019-GST]
(Ruchi Bisht) Under Secretary to the Government of India
