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Notification No. 92/2020-Central Tax [N10-RFA]

As at 7 September 2026. In force from 22 December 2020.

Dates: made 22 December 2020; in force 22 December 2020; ceased none recorded. Gazette: Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated 22nd December, 2020. Band A.

Cite: Notification No. 92/2020-Central Tax [N10-RFA]. Machine: N10-RFA.

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 1st 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.

Made under

Recital: "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". Names sub-section (2) of section 1 of the Finance Act, 2020. Vires claimed, unresolved.

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"sub-section (2) of section 1 of the Finance Act, 2020"

Notification No. 92/2020-Central Tax [N10-RFA]