CBIC notifies applicability of  CGST (Amendment) Act, 2018 with effect from 1st day of February, 2019 vide Notification No. 02/2019 – Central Tax Dated 29th January, 2019.

The provisions of the CGST (Amendment) Act, 2018, except section 8(b), section 17, section 18, section 20(a), section 28(b)(i) and 28(c)(i) shall come into force-w.e.f 1st February, 2019. Section 8(b), section 17, section 18, section 20(a) pertain to New Returns. Section 28(b)(i) and 28(c)(i)  pertain to Transition Credit ( Section 140 of the CGST Act, 2017)

Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs]

Notification No. 02/2019 – Central Tax

New Delhi, the 29th January, 2019

G.S.R. …..(E).— In exercise of the powers conferred by sub-section (2) of section 1 of the Central Goods and Services Tax (Amendment) Act, 2018 (31 of 2018), the Central Government hereby appoints the 1st day of February, 2019, as the date on which the provisions of the Central Goods and Services Tax (Amendment) Act, 2018 (31 of 2018), except clause (b) of section 8, section 17, section 18, clause (a) of section 20, sub-clause (i) of clause (b) and sub-clause (i) of clause (c) of section 28, shall come into force.

[F.No.20/06/16/2018-GST (Pt. II)]

(Gunjan Kumar Verma)
Under Secretary to the Government of India

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  1. PRIYA says:

    Sir, one of our clients provide service of Hair cutting, Washroom Cleaning and others for hostel students. Can he switch to composition scheme under GST from Regular..?

  2. CA says:

    Dear Mr. Muthiah, No one dare to provide reply to your query including authors of articles. I am still in search of the answer.

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