Notification No.: 2/2019 – Central Tax
Date of Notification: 29th January 2019
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 1(2): Power to notify effective date of amendments
- Central GST (Amendment) Act, 2018 (31 of 2018)
- Integrated GST Act: Not applicable
Summary of Notification
- Enforcement Date of CGST (Amendment) Act, 2018 (except specified provisions):
The Central Government, in exercise of powers under Section 1(2) of the CGST (Amendment) Act, 2018, notified that the provisions of the Amendment Act shall come into force from 1st February 2019, except the following provisions which are deferred:
- Clause (b) of Section 8
- Section 17
- Section 18
- Clause (a) of Section 20
- Sub-clause (i) of Clause (b) and Sub-clause (i) of Clause (c) of Section 28
All other sections of the CGST (Amendment) Act, 2018 become effective from this date, enabling key legal and procedural updates in the GST framework including revised definitions, procedural changes, and compliance mechanisms.
