This notification, No. 92/2020-Central Tax, issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, appoints January 1, 2021, as the date on which specific sections of the Finance Act, 2020 (12 of 2020) come into force. The sections activated are 119, 120, 121, 122, 123, 124, 126, 127, and 131. The notification is identified by F.No. CBEC-200604/2020-GST. The issuing authority is Pramod Kumar, Director.
Key Entities Referenced
Ministry of Finance: A department 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 (i.e. customs duty, central excise duty, service tax, and Goods and Services Tax (GST)).
New Delhi: The capital of India, where the notification was issued.
Finance Act, 2020: An act of the Parliament of India related to financial matters and taxation.
Central Tax: Related to the Central Goods and Services Tax (CGST) levied on intra-state supplies of goods and services.
PRAMOD KUMAR: Director who signed the notification.
Mayapuri, New Delhi: Location of the Government of India Press where the document was printed.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-22122020-223871
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CG-DL-E-22122020-223871
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 4080] नई दिल्ली, मगं लिार, दिसम्ब र 22, 2020/पौष 1, 1942
No. 4080] NEW DELHI, TUESDAY, DECEMBER 22, 2020/Pausha 1, 1942
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय अप्रत्यक्ष कर और सीमा िल्ु क बोडड)
अजधसचू ना
नई दिल्ली, 22 दिसम्बर, 2020
स.ं 92/2020 - केंद्रीय कर
का.आ. 4643(अ).—केंद्रीय सरकार, जित्त अजधजनयम, 2020 (2020 का 12) (जिसे इसके पश्चात उक्त
अजधजनयम कहा गया ह)ै की धारा 1 की उप-धारा (2) द्वारा प्रित्त िजक्तयों का प्रयोग करत े हुए, 01 िनिरी 2021 को उस
तारीख के रूप में जनयत करती ह ै , जिस तारीख को उक्त अजधजनयम की धारा 119, 120, 121, 122, 123, 124, 126,
127 और 131 के उपबंध प्रिृत्त होंगे।
[फा.सं. सीबीईसी 20/06/04/2020-िीएसटी]
प्रमोि कुमार, जनिेिक
6264 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 22nd December, 2020
No 92/2020-Central Tax
S.O. 4643(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
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.