[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 92/2020-Central Tax

New Delhi, the 22
nd
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 1
st
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
notifications no 92 2020 central tax | iKargos