Provisions of UTGST Amendment Act, 2018 applicable from 1 Feb. 2019: CBIC Notification 1/2019 (UT Tax)

Provisions of UTGST Amendment Act, 2018 applicable from 1 Feb. 2019: CBIC Notification 1/2019 (UT Tax)

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

CBIC Notification No. 1/2019 UT Tax dt. 29 Jan. 2019

G.S.R. (E). – In exercise of the powers conferred by sub-section (2) of section 1 of the Union Territory Goods and Services Tax (Amendment) Act, 2018 (33 of 2018), the Central Government hereby appoints the 1st day of February, 2019 as the date on which the provisions of the Union Territory Goods and Services Tax (Amendment) Act, 2018 (33 of 2018) shall come into force.

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