Download Document

English हिंदी
[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. 71/2019 – Central Tax


New Delhi, the 13
th
December, 2019

G.S.R. …..(E).— In exercise of the powers conferred by rule 5 of the Central Goods and Services Tax
(Fourth Amendment) Rules, 2019, made vide notification No. 31/2019 – Central Tax, dated the 28
th

June, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R 457(E), dated the 28
th
June,2019, the Government, on the recommendations of the
Council, hereby appoints the 1st day of April, 2020, as the date from which the provisions of the said
rule, shall come into force.



[F. No. 20/13/01/2019-GST]

(Ruchi Bisht)
Under Secretary to the Government of India
notifications no 71 2019 central tax | iKargos