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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 44/2020 – Central Tax


New Delhi, the 8
th
June, 2020

G.S.R. ....(E).— In exercise of the powers conferred by section 164 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) read with rule 3 of the Central Goods and Services Tax
(Fifth Amendment) Rules, 2020 (hereinafter referred to as the rules), made vide notification
No. 38/2020 – Central Tax, dated the 5
th
May, 2020, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 272(E), dated the 5
th
May,
2020, the Government, hereby appoints the 8
th
day of June, 2020, as the date from which the
said provisions of the rules, shall come into force.

[F. No. CBEC-20/06/16/2018-GST]


(Pramod Kumar)
Director, Government of India
notifications no 44 2020 central tax | iKargos