Central Board of Indirect Taxes & Customs (CBIC) has issued Notification No.02/2019- Central Tax , Notification No. 01/2019- Integrated Tax, Notification No. 01/2019- Union Territory Tax and Notification No. 01/2019- GST Compensation dated 29.01.2019 to appoint 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), Integrated Goods and Services Tax (Amendment) Act, 2018 (32 of 2018), Union Territory Goods and Services Tax (Amendment) Act, 2018 (33 of 2018) and Goods and Services Tax (Compensation to States) Amendment Act, 2018 (34 of 2018) shall come into force.
However, amendments relating to Input tax credit, Furnishing of return, Procedure for furnishing return and availing input tax credit; Transitional arrangements for Input tax credit as specified in Central Goods and Services Tax (Amendment) Act, 2018 has not yet been notified.
Note: Corresponding changes in SGST Acts would also be notified by respective states.
Source: Central Board of Indirect Taxes & Customs
