This notification, No. 44/2020 – Central Tax, issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, appoints June 8, 2020, as the effective date for specific provisions of the Central Goods and Services Tax (CGST) Fifth Amendment Rules, 2020. This notification is issued in exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with rule 3 of the aforementioned rules, which were initially notified vide notification No. 38/2020 – Central Tax, dated May 5, 2020, and published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection i, vide number G.S.R. 272(E), dated May 5, 2020. The notification is identified by F. No. CBEC-2006/16/2018-GST and is signed by Pramod Kumar, Director.
Key Entities Referenced
Ministry of Finance: A department of the Government of India.
Department of Revenue: A department under the Ministry of Finance.
Central Board of Indirect Taxes and Customs: An organization under the Department of Revenue, Ministry of Finance.
Central Goods and Services Tax Act, 2017: A tax law in India.
Central Goods and Services Tax Fifth Amendment Rules, 2020: An amendment to the Central Goods and Services Tax Rules.
New Delhi: The location of the notification, a city and union territory in India.
PRAMOD KUMAR: Director in the government.
Mayapuri, New Delhi: A locality in Delhi, India where the Government of India Press is located.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. NO. D. L.-33004/99
xxxGIDHxxx
सी.जी.-डी.एल.-xअxx.G-0ID8E0x6xx2 020-219818
CG-DL-E-08062020-219818
असाधारण
EXTRAORDINARY
भाग II—खण्ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 278] नई ददल्ली, सोमिार, िनू 8, 2020/ज्य ष्े ि 18, 1942
No. 278] NEW DELHI, MONDAY, JUNE 8, 2020/JYAISTHA 18, 1942
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्दर ीय अप्रत्य क्ष कर और सीमा-िल्ु क बोड)ड
अजधसचू ना
नई ददल् ली, 8 िून, 2020
स.ं 44/2020-केन्दर ीय कर
सा.का.जन. 357(अ).— सरकार, केन्द रीय माल और सेिा कर अजधजनयम, 2017 (2017 का 12) की धारा
164 के साथ पठित केन्दरीय माल और सेिा कर (पांचिां संिोधन) जनयम, 2020 (जिसे इसके पश् चात ् जनयम कहा गया
ह)ै , के जनयम 3 द्वारा प्रदत्त िजियों का प्रयोग करते हुए, िो अजधसूचना संखयांक 38/2020-केन्दरीय कर, तारीख
5 मई, 2020 द्वारा बनाया गया, और भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखंड (i) म ें सा.का.जन. स.ं
272(अ) तारीख 5 मई, 2020, द्वारा प्रकाजित दकए गए थ,े 8 िून, 2020 को उस तारीख के रूप म ें जिसको जनयम के
उि उपबंध प्रिृत्त होंग,े जनयत करती ह।ै
[फा.स.ं सीबीईसी-20/06/16/2018 -िीएसटी]
प्रमोद कुमार, जनदेिक
2467 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 8th June, 2020
No. 44/2020 – Central Tax
G.S.R. 357(E).— In exercise of the powers conferred by section 164 of the Central Goods and Services
Tax Act, 2017 (12 of 2017) read with rule 3 of the Central Goods and Services Tax (Fifth Amendment) Rules,
2020 (hereinafter referred to as the rules), made vide notification No. 38/2020 – Central Tax, dated the 5th May,
2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R
272(E), dated the 5th May, 2020, the Government, hereby appoints the 8th day of June, 2020, as the date from
which the said provisions of the rules, shall come into force.
[F. No. CBEC-20/06/16/2018-GST]
PRAMOD KUMAR, Director
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and Published by the Controller of Publications, Delhi-110054.