Circular No.: ES/364/2020-21 12th November, 2020
To: Members of the Council
Sub: Seeks to notify amendment carried out in sub-section (1), (2) and (7) of section 39 vide Finance (No.2) Act, 2019.
CBIC has issued Notification No. 81/2020 – Central Tax dated 10th November, 2020 notifying 10th November, 2020, as the date on which the provisions of section 97 of the said Act shall come into force. [
Members may kindly make a note of the above.