Notification No. 71/2019-Central Tax [N10-M7F]
As at 6 September 2026. In force from 13 December 2019.
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.
Made under
Recital: "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". Names rule 5 of the Central Goods and Services Tax (Fourth Amendment) Rules, 2019. Vires claimed, unresolved.
Acts on (1)
Cites Notification No. 31/2019-Central Tax [N10-H6S], 13 December 2019. "No. 31/2019 – Central Tax, dated the 28t".
Acted on by (0)
none
Not held (1)
"rule 5 of the Central Goods and Services Tax (Fourth Amendment) Rules, 2019"