[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii)]

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 81/2020 - Central Tax

New Delhi, the 10^th November, 2020

S.O. ...... (E).— In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance (No. 2) Act, 2019 (23 of 2019), the Central Government hereby appoints the 10^th day of November, 2020, as the date on which the provisions of section 97 of the said Act shall come into force.

[F. No. CBEC 20/06/04/2020-GST]

(Pramod Kumar)
Director, Government of India

1.Refer Vide:- Circular No. 143/13/2020-GST dt.10.11.2020