Notification 71/2019 - Central Tax
Date: December 13, 2019
Effective From: December 13, 2019
Subject
Gives effect to the provisions of rule 46 of the CGST Rules, 2017.
Content
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 recommenda…