CENTRAL TAX NTF. NO. 71/2019, DT. 13/12/2019
- Document type
- Notification
- Dated
- Category
- YEAR 2019
Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017
Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017.
G.S.R.(E). - In exercise of the powers conferred by rule5 ofthe Central Goods and Services Tax (Fourth Amendment) Rules, 2019, madevide notification No. 31/2019 –Central Tax, dated the 28thJune, 2019, published in the Gazetteof India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 457(E), dated the 28thJune,2019, the Government, on the recommendations of the Council, hereby appoints the 1st day of April, 2020, as the date from which theprovisions of the said rule, shall come into force.
[F. No. 20/13/01/2019-GST]
(Ruchi Bisht)
Under Secretary to the Government of India