Notification No.: 39/2019 – Central Tax
Date of Notification: 31st August 2019
Relevant Sections and Rules:
- Finance (No. 2) Act, 2019:
- Section 103 – Amendment to CGST Act
- Central GST Act, 2017:
- Indirectly impacted by amendment provisions notified via the Finance Act
- CGST Rules, 2017: Not applicable in this notification
- Integrated GST Act: Not applicable
Summary of Notification
Commencement of Section 103 of Finance (No. 2) Act, 2019:
The Central Government, in exercise of powers under sub-section (2) of Section 1 of the Finance (No. 2) Act, 2019, appointed the 1st day of September 2019 as the effective date on which Section 103 of the said Act shall come into force.
🔎 Effect of Section 103:
Section 103 of the Finance (No. 2) Act, 2019 introduces specific amendments to the CGST Act, 2017, notably relating to return filing and composition scheme updates.
This notification brings the said legislative amendment into legal effect from the mentioned date.
