https://taxcharcha.com/notification-no-92-2020-central-tax-appointed-date-of-1st-january-2021-for-various-amendments-introduced-in-finance-act-2020-related-to-gst/
Notification No. 92/2020 - Central Tax - Appointed date of 1st January 2021 for various amendments introduced in Finance Act 2020 related to GST