Seeks to bring into force Sections 119,120,121,122,123,124,126,127 and 131 of Finance Act, 2020(12 of 2020).
[To be published in the Gazette of India, Extraordinary,Part II,Section 3, Sub-section
(ii)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No 92/2020-Central Tax
New Delhi, the 22nd December, 2020
S.O. …… (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 1st day of January, 2021, as the date on which the provisions
of sections 119, 120, 121, 122, 123, 124, 126, 127 and 131 of the said Act shall come into
force.
[F.No. CBEC-20/06/04/2020-GST]
(Pramod Kumar)
Director, Government of India