Certain amendments in CGST Act, 2017 made vide Finance Act, 2019 notified wef 01.01.2020.

Central Government has implemented certain provisions of Finance Act, 2019 wef 01.01.2020. It is pertinent to mention here that clauses  92 to 112 and section 114 of the finance Act, 2019 which related to amendment in the CGST Act, 2017 are to come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. Section 103 of the Finance Act, 2019 has already been notified wef 01.09.2019 which related to the amendment in section 54 providing of Sub-section 8A which allowed the Government to disburse the refund of State tax in the manner as may be prescribed.

Now, by the Notification No. 1/2020 Central Tax the effective date of implementation of section 93 to 112 has been notified s 01.01.2020. However,  sections 92, 104 to 110 which relates to amendments in the Act for constitution of National Appellate Authority for Advance Ruling and amendment in scetion 39 of CGST Act relating to furnishing of new returns are not notified to be effective. 

Similary and most surprisingly the section 100 relating to amendment in section 50 of the CGST Act, 2017 which talks about leviability of interest only on the net ouput tax paid through cash ledger is also not made effective and seem to have been postponed for reasons unknown.

The full notification 01/2020 Central Tax is herebelow:

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] 
Government of India Ministry of Finance 
(Department of Revenue) 
Central Board of Indirect Taxes and Customs
 Notification No. 01/2020 – Central Tax
 New Delhi, the 01st January, 2020 

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 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. 


(Pramod Kumar) Director, Government of India


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