CBIC notifies 30th June 2020 as the date from which provisions of Section 118, 125, 129 and 130 of the Finance Act. 2020, relating to amendments in Sections 2(114), 109, 168 and 172 of the CGST Act, 2017), shall be applicable/ effective.
G.S.R. 402(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 30th day of June, 2020, as the date on which the provisions of sections 118, 125, 129 and 130 of the said Act, shall come into force.
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