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.

[F. No. 20/06/12/2018-GST]