The Central Government has issued a Notification dated 25th August 2020 bringing Section 100 of the Finance Act 2019 into force from 1st September, 2020. Section 100 is reproduced here below for ready reference.
Section 100 of the Finance Act, Amendment of Section 50 of the CGST Act
In Section 50 of the Central Goods and Services Tax Act, in sub-section (1), the following proviso shall be inserted, namely:--
"Provided that the interest on tax payable in respect of supplies made during a tax period and declared in the return for the said period furnished after the due date in accordance with the provisions of section 39, except where such return is furnished after commencement of any proceedings under section 73 or section 74 in respect of the said period, shall be levied on that portion of the tax that is paid by debiting the electronic cash ledger."