CBIC vide Notification No. 49/2020 – Central Tax dated June 24, 2020, has notified the effective date i.e. June 30, 2020, to give the effect of provisions of sections 118 i.e. Appeal to Supreme Court, Section 125 i.e. General Penalty, Section 129 i.e. Detention, seizure and release of goods and conveyances in transit and Section 130 i.e. Confiscation of goods or conveyances and levy of penalty of the said Act.
The Notification of CGST Act can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-49-central-tax-english-2020.pdf
The Notification of IGST Act can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-4-2020-igst-english.pdf