Notification No. 39/2019 – Central Tax: Seeks to Bring Section 103 of the Finance (No. 2) Act, 2019 into Force.

Important Keyword: F. No. 20/06/12/2018, Notification No. 39/2019 – Central Tax, Section 1(2) Finance Act 2019, Section 103 Finance Act 2019.

[F. No. 20/06/12/2018]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 31st August, 2019

Notification No. 39/2019 – Central Tax

GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

G.S.R. ….(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 1^st day of September, 2019, as the date on which the provisions of section 103 the said Act, shall come into force.

(Ruchi Bisht)
Under Secretary to the
Government of India

Read More: Notification No. 47/2019 – Central Tax: Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.

Web Stories: Notification No. 47/2019 – Central Tax: Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.

Download Pdf: https://taxinformation.cbic.gov.in/