[S.O. 4043 (E)/F. NO. CBEC 20/06/04/2020-GST],

 DATED 10-11-2020

In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance (No. 2) Act, 2019 (23 of 2019), the Central Government hereby appoints the 10th day of November, 2020, as the date on which the provisions of section 97 of the said Act shall come into force.