Notification No. 39/2019 – Central Tax Explained

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

[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

📚 Frequently Asked Questions (FAQs): Notification No. 39/2019 – Central Tax

Q1: What is Notification No. 39/2019 – Central Tax?

Answer:
It is a GST notification that declares 1 September 2019 as the date on which Section 103 of the Finance (No. 2) Act, 2019 comes into force.

Q2: Why was this notification issued?

Answer:
Because every Finance Act requires the Government to specify the effective date for each section. Section 103 needed a formal enforcement date, which this notification provides.

Q3: What does Section 103 of the Finance Act deal with?

Answer:
Section 103 contains amendments to the CGST Act, which may include:
Appeal-related changes
Transitional provisions
Explanatory or procedural updates
Once this notification is issued, these amendments become legally active.

Q4: From when is Section 103 effective?

Answer:
1 September 2019

Q5: Who is affected by this notification?

Answer:
Anyone relying on amended provisions under Section 103, including:
GST-registered businesses
TDS/TCS deductors
Taxpayers filing appeals
Businesses requiring registration updates
👉 For GST Registration support: https://finodha.in/online-gst-registration/

Q6: Is this notification related to GST returns like GSTR-1 or GSTR-3B?

Answer:
No.
It deals with legal amendments, not monthly GST return deadlines.

Q7: Does this change GST rates?

Answer:
No ❌
This notification only enforces a legislative amendment.
GST rates remain unaffected.

Q8: Do I need to file anything because of this notification?

Answer:
No.
This notification does not require taxpayer action unless the amendment under Section 103 applies to your case (e.g., appeal procedures).

Q9: How does Section 103 affect GST appeals?

Answer:
If Section 103 amended the appeal-related sections (such as Section 107 or 112), those updated provisions now apply from 1 September 2019.

Q10: Does this notification impact GST audits or compliance deadlines?

Answer:
Indirectly, yes—if Section 103 amended audit or compliance rules, those amendments now apply.
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https://finodha.in/gst-compliance/

Q11: How do I know whether Section 103 affects my business?

Answer:
Check whether Section 103 amends:
Your return type
Your appeal pending or filed
Your transition-related credits
Your registration or procedural compliance
If unsure, consult GST experts.

Q12: Are taxpayers required to update any documents because of this?

Answer:
Only if the amended section changes processes like documentation, appeal filing standards, or timelines.

Q13: Does this notification impact GST refund applications?

Answer:
It may—if Section 103 changes refund procedures.
After this date, updated rules must be followed.

Q14: Does this apply to both CGST and SGST?

Answer:
The notification enforces a Central Act amendment, but states may issue parallel notifications if needed.

Q15: How can businesses stay updated on such notifications?

Answer:
Regular monitoring of:
CBIC announcements
GST portal updates
Finodha GST compliance services
👉 Stay compliant using Finodha:
https://finodha.in/gst-compliance/

🎯 Conclusion

Notification No. 39/2019 – Central Tax is small but important—it legally activates Section 103 and brings updated GST rules into effect from 1 September 2019.
Understanding such notifications helps businesses remain legally compliant and avoid procedural errors.

👉 Need help understanding GST amendments or filing returns?
Start with Finodha GST Services:
https://finodha.in/gst-compliance/

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