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The Central Government appoints the 1st day of January 2021 as the date for sections 119, 120, 121, 122, 123, 124, 126, 127 and 131 of the Finance Act, 2020 to come into force. The Central Government brings these provisions into force by notification under the powers of the Finance Act, 2020.
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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 92/2020-Central Tax
New Delhi, the 22nd December, 2020
S.O. ...... (E).— In exercise of the powers conferred by sub-section (2) of section 1 of the Finance Act, 2020 (12 of 2020) (hereinafter referred to as the said Act), the Central Government hereby appoints the 1st day of January, 2021, as the date on which the provisions of sections 119, 120, 121, 122, 123, 124, 126, 127 and 131 of the said Act shall come into force.
[F.No. CBEC-20/06/04/2020-GST]
(Pramod Kumar) Director, Government of India
