Notification No. 42/2019 – Central Tax: Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force.

Important Keyword: F. No. 20/06/12/2018, Section 164 CGST Act 2017, Notification No. 31/2019– Central Tax, Notification No. 42/2019 – Central Tax.

[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 24^th September, 2019

Notification No. 42/2019 – 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 section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 24^th 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 28^th 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 28^th June, 2019], shall come into force.

(Ruchi Bisht)
Under Secretary to the
Government of India

Read More: Notification No. 45/2019 – Central Tax: Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020.

Web Stories: Notification No. 45/2019 – Central Tax: Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020.

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