Seeks to appoint 01.06.2021 as the day from which the provisions of section 112 of Finance Act, 2021, relating to amendment of section 50 of the CGST Act, 2017 shall come into force. - 16/2021 - Central GST (CGST)

MINISTRY OF FINANCE (Department of Revenue) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NOTIFICATION NO. 16/2021 Central Tax New Delhi, the 1st June, 2021 S.O. 2129(E) .- In exercise of the powers conferred by sub-section (2) of section 1 of the Finance Act, 2021 (13 of 2021) (hereinafter referred to as the said Act), the Central Government hereby appoints the 1st day of June, 2021, as the date on which the provisions of section 112 of the said Act shall come into force. [F. No. CBIC-20001/5/2021] RAJEEV RANJAN, Under Secy.