This notification, No. 42/2019-Central Tax, issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, and published in the Gazette of India as G.S.R. 683(E), appoints September 24, 2019, as the effective date for rules 10, 11, 12, and 26 of the Central Goods and Services Tax Fourth Amendment Rules, 2019. These rules were initially published under Notification No. 31/2019-Central Tax, dated June 28, 2019, vide number G.S.R. 457(E). The notification is issued in exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017). The issuing authority is Ruchi Bisht, Under Secretary. F. No. is 2006122018/GST.
Key Entities Referenced
Central Goods and Services Tax Act, 2017: A law enacted by the Central Government of India related to Goods and Services Tax.
Central Goods and Services Tax Fourth Amendment Rules, 2019: Rules amending the Central Goods and Services Tax rules.
Ministry of Finance: The ministry of the Government of India responsible for financial matters.
Department of Revenue: A department under the Ministry of Finance, Government of India.
Central Board of Indirect Taxes and Customs: A government agency responsible for the formulation of policy concerning indirect taxes.
New Delhi: The capital city of India, where the notification was issued.
Notification No. 42/2019-Central Tax: A notification related to Central Tax.
Ruchi Bisht: Under Secretary whose name appears at the end of the notification.
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[फा. सं. 20/06/12/2018-जीएसटी]
,िच िब: ट, अवर सिचव
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 24th September, 2019
No. 42/2019–Central Tax
G.S.R. 683(E).—In exercise of the powers conferred by section 164 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 24th day of September, 2019, as
the date on which the provisions of rules 10, 11, 12 and 26 of the Central Goods and Services Tax (Fourth
Amendment) Rules, 2019 [Notification No. 31/2019–Central Tax, dated the 28th June, 2019, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 457(E), dated the
28th June, 2019], shall come into force.
[F. No. 20/06/12/2018-GST]
RUCHI BISHT, Under Secy.
4967 GI/2019
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.