NOTIFICATION NO. 01/2020-CENTRAL TAX [ F. NO. 20/06/09/2019-GST], DATED 1-1-2020

SECTION 1 OF THE FINANCE (NO.2) ACT, 2019 – NOTIFIED DATE OF ENFORCEMENT OF SECTIONS 93, 94, 95, 96, 98, 99, 101, 102, 111, AND 112

NOTIFICATION NO. 01/2020-CENTRAL TAX [ F. NO. 20/06/09/2019-GST], DATED 1-1-2020

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 January, 2020, as the date on which the provisions of sections 92 to 112, except section 92, section 97, section 100 and sections 103 to 110 of the Finance (No. 2) Act, 2019 (23 of 2019), shall come into force.