This document comprises two notifications from the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, issued in New Delhi on January 1, 2020. The first notification, No. 01/2020-Central Tax, G.S.R. 2(E), concerns the Finance (No. 2) Act, 2019. It appoints January 1, 2020, as the date on which sections 92, 97, 100 and sections 103 to 110 of the Finance No. 2 Act, 2019 shall come into force. The notification's file number is F.No.200609/2019/GST. The second notification, No. 01/2020-Integrated Tax, G.S.R. 3(E), also pertains to the Finance (No. 2) Act, 2019, and appoints January 1, 2020, as the date on which the provisions of section 114 of the Finance No. 2 Act, 2019 shall come into force. The file number for this notification is also F.No.200609/2019/GST. Both notifications are issued under the authority of the Central Government, as conferred by subsection 2 of section 1 of the Finance (No. 2) Act, 2019 (23 of 2019), and are signed by Pramod Kumar, Director.
Key Entities Referenced
Finance No. 2 Act, 2019: A legal act referenced in the notification, specifically sections of it are being brought into force.
Central Government: The governing body that is making the appointments of dates for sections of the Finance Act to come into force.
Central Board of Indirect Taxes and Customs: A department under the Ministry of Finance.
Ministry of Finance: The government ministry issuing the notification regarding tax laws.
New Delhi: The city in which the notification is issued, located in Delhi.
PRAMOD KUMAR: The Director who signed the notification.
Central Tax: A type of tax, specified in the notification No. 01/2020.
Integrated Tax: A type of tax, specified in the notification No. 01/2020.
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सी.जी.-डी.एलx.-xअxG.-I0D3H0x1xx2 020-215098
CG-DL-E-03012020-215098
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अअअअससससााााधधधधााााररररणणणण
EXTRAORDINARY
भाग II—ख(cid:2)ड 3—उप-ख(cid:2)ड (i)
PART II—Section 3—Sub-section (i)
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PUBLISHED BY AUTHORITY
सससस..ंं..ंं 2] ननननईईईई (cid:1)(cid:1)(cid:1)(cid:1)दददद(cid:3)(cid:3)(cid:3)(cid:3)ललललीीीी,,,, बबबबधधुुधधुु ववववाााारररर,,,, जजजजननननववववररररीीीी 1111,,,, 2222000022220000////पपपपौौौौषषषष 11111111,,,, 1111999944441111
No. 2] NEW DELHI, WEDNESDAY, JANUARY 1, 2020/PAUSHA 11, 1941
ििििवववव(cid:10)(cid:10)(cid:10)(cid:10) ममममं(cid:13)ं(cid:13)ं(cid:13)ं(cid:13)ााााललललयययय
((((ररररााााजजजज(cid:17)(cid:17)(cid:17)(cid:17)वव वव ििििववववभभभभाााागगगग))))
((((ककककेेेे(cid:20)(cid:20)(cid:20)(cid:20)(cid:21)(cid:21)(cid:21)(cid:21)ीीीीयययय अअअअ(cid:1)(cid:1)(cid:1)(cid:1)(cid:24)(cid:24)(cid:24)(cid:24)यययय(cid:25)(cid:25)(cid:25)(cid:25) ककककरररर औऔऔऔरररर ससससीीीीममममााााशशशश(cid:29)(cid:29)ुु(cid:29)(cid:29)ुु कककक बबबबोोोोडडडड))!!))!!
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:1)द(cid:3)ल ी, 1 जनवरी, 2020
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ससससाााा....ककककाााा....ििििनननन.... 2222((((अअअअ))))....———— के(cid:9)(cid:10)ीय सरकार, िव(cid:14) (सं. 2) अिधिनयम, 2019 (2019 का 23) क(cid:15) धारा 1 क(cid:15) उपधारा
(2) (cid:16)ारा (cid:19)द(cid:14) शि(cid:21)य(cid:22) का (cid:19)योग करते (cid:25)ए, 01 जनवरी, 2020 को उस तारीख के (cid:27)प म (cid:30) िनयत करती ह,ै िजसको िव(cid:14)
(सं. 2) अिधिनयम, 2019 (2019 का 23) क(cid:15) धारा 92, धारा 97, धारा 100 और धारा 103 से 110 के िसवाय धारा
92 से 112 के उपबंध (cid:19)वृ(cid:14) ह(cid:22)ग े ।
[फा. सं. 20/06/09/2019-जीएसटी]
(cid:19)मोद कुमार, िनदेशक
39 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 1st January, 2020
No. 01/2020-Central Tax
G.S.R. 2(E).— In exercise of the powers conferred by sub-section (2) of section 1 of the Finance (No. 2)
Act, 2019 (23 of 2019), the Central Government hereby appoints the 1st day of January, 2020, as the date on which
the provisions of sections 92 to 112, except section 92, section 97, section 100 and sections 103 to 110 of the
Finance (No. 2) Act, 2019 (23 of 2019), shall come into force.
[F.No.20/06/09/2019-GST]
PRAMOD KUMAR, Director
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:1)द(cid:3)ल ी, 1 जनवरी, 2020
सससस..ंं..ंं 00001111////2222000022220000----एएएएकककक####ककककृृृृतततत ककककरररर
ससससाााा....ककककाााा....ििििनननन.... 3333((((अअअअ))))....———— के(cid:9)(cid:10)ीय सरकार, िव(cid:14) (सं. 2) अिधिनयम, 2019 (2019 का 23) क(cid:15) धारा 1 क(cid:15) उपधारा
(2) (cid:16)ारा (cid:19)द(cid:14) शि(cid:21)य(cid:22) का (cid:19)योग करते (cid:25)ए, 01 जनवरी, 2020 को उस तारीख के (cid:27)प म (cid:30) िनयत करती ह,ै िजसको िव(cid:14)
(सं. 2) अिधिनयम, 2019 (2019 का 23) क(cid:15) धारा 114 के उपबंध (cid:19)वृ(cid:14) ह(cid:22)ग े।
[फा. सं. 20/06/09/2019-जीएसटी]
(cid:19)मोद कुमार, िनदेशक
NOTIFICATION
New Delhi, the 1st January, 2020
No. 01/2020-Integrated Tax
G.S.R. 3(E).—In exercise of the powers conferred by sub-section (2) of section 1 of the Finance (No. 2)
Act, 2019 (23 of 2019), the Central Government hereby appoints the 1st day of January, 2020, as the date on which
the provisions of section 114 of the Finance (No. 2) Act, 2019 (23 of 2019) shall come into force.
[F.No.20/06/09/2019-GST]
PRAMOD KUMAR, Director
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.