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)
Central Board of Indirect Taxes and Customs
Notification No 92/2020-Central Tax
New Delhi, the 22nd December, 2020
S.O. …… (E).— In exercise of the powers conferred by sub-section (2) of section 1 of the Finance Act, 2020 (12 of 2020) (hereinafter referred to as the said Act), the Central Government hereby appoints the 1st day of January, 2021, as the date on which the provisions of sections 119, 120, 121, 122, 123, 124, 126, 127 and 131 of the said Act shall come into force.
[F.No. CBEC-20/06/04/2020-GST]
(Pramod Kumar)
Director, Government of India
