Provisions of CGST Amendment Act, 2018 applicable from 1 Feb. 2019: CBIC Notification 2/2019 (Central Tax)

Provisions of CGST Amendment Act, 2018 applicable from 1 Feb. 2019: CBIC Notification 2/2019 (Central Tax)

CBIC has issued Notification No. 2/2019 (Central Tax) dt. 29 Jan. 2019 to implement the provisions of the Central Goods and Services Tax (CGST) Amendment Act, 2018 from 1 Feb. 2019, i.e. the appointed date from which the amended provisions shall come into force.

CBIC Notification No. 2/2019 Central Tax dt. 29 Jan. 2019

G.S.R. (E).— In exercise of the powers conferred by sub-section (2) of section 1 of the Central Goods and Services Tax (Amendment) Act, 2018 (31 of 2018), the Central Government hereby appoints the 1st day of February, 2019, as the date on which the provisions of the Central Goods and Services Tax (Amendment) Act, 2018 (31 of 2018), except clause (b) of section 8, section 17, section 18, clause (a) of section 20, sub-clause (i) of clause (b) and sub-clause (i) of clause (c) of section 28, shall come into force.

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