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The Central Government appoints the 10th day of November, 2020, as the date on which the provisions of section 97 of the Finance (No. 2) Act, 2019 come into force. Section 97 of the said Act carries out amendments in sub-sections (1), (2), and (7) of section 39 of the Central Goods and Services Tax Act.
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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii)]
Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs
Notification No. 81/2020 – Central Tax
New Delhi, the 10th November, 2020
S.O. ...... (E).— In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance (No. 2) Act, 2019 (23 of 2019), the Central Government hereby appoints the 10th day of November, 2020, as the date on which the provisions of section 97 of the said Act shall come into force.
[F. No. CBEC 20/06/04/2020-GST]
(Pramod Kumar) Director, Government of India
