Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 94 /2020 – Central Tax New Delhi, the 22nd December, 2020 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,

The Central Board of Indirect Taxes and Customs (CBIC) vide its Notification No 92/2020 – Central Tax dated 22nd December 2020 notify the applicability of Section 119, 120, 121, 122, 123, 124, 126, 127 and 131 of Finance Act, 2020 with effect from 01st January 2021. Government of India Ministry of Finance (Department of Revenue)

The Central Board of Indirect Taxes and Customs (CBIC) vide its Notification No 90/2020 – Central Tax dated 01st December 2021 amends the Notification No 12/2017 – Central Tax dated 28th June 2017. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 90/2020 – Central Tax