Transition for VAT GST for ITC under Sec.140 of GST Act 2017 to Come into Effect from 18 May 2020

[Notification No. 43/2020 – Central Tax dated 16 May 2020]

G.S.R. ….(E).— In exercise of the powers conferred by sub-section (2) of section 1 of the Finance Act, 2020 (12 of 2020) (hereafter in this notification referred to as the said Act), the Central Government hereby appoints the 18th day of May, 2020, as the date on which the provisions of section 128 of the said Act, shall come into force.

[F. No. CBEC-20/06/09/2019-GST]