CBIC notifies 30/06/2020 as the date from which provisions of Section 118, 125, 129 and 130 of the Finance Act. 2020, relating to amendments in Sections 2(114), 109, 168 and 172 of the CGST Act, 2017), shall be applicable/ effective.
CBIC Central Tax Notification 49/2020 dt. 24/06/2020: Certain Amendments in CGST Act 2017 applicable from 30/06/2020
G.S.R. 402(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 30/06/2020, as the date on which the provisions of sections 118, 125, 129 and 130 of the said Act, shall come into force.