Notification, 2019
A notification made under the The Central Goods and Services Tax Act, 2017.
Made under The Central Goods and Services Tax Act, 2017.
Text
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[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. 42/2019 – Central Tax New Delhi, the 24th September, 2019 G.S.R. ….(E).— In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 24th day of September, 2019, as the date on which the provisions of rules 10, 11, 12 and 26 of the Central Goods and Services Tax (Fourth Amendment) Rules, 2019 [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], shall come into force.
(Ruchi Bisht) Under Secretary to the Government of India
Provisions this notification answers to
Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.
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