Central Tax Notification No 71 of 2019 dt 13th December, 2019 under GST



Notification no 71/2019 Central Tax date on 13th December, 2019, GST



Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017. 

The extract of GST Notification No. 71/2019- Central Tax is given below: 

Notification No. 71/2019- Central Tax, GST



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 13th 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 28th 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 28th 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



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