Indian Tax Solution

CENTRAL TAX NOTIFICATION NO.92/2020, DATED : 22nd December, 2020.

CENTRAL TAX NOTIFICATION NO.92/2020, DATED : 22nd December, 2020.

SUBJECT :- Govt. brings into force Sections 119,120,121,122,123,124,126,127 and 131 of Finance Act, 2020(12 of 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

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