Seeks to notify 01.01.2022 as the date on which provisions of section 108, 109 and 113 to 122 of the Finance Act, 2021 shall come into force. - 39/2021 - Central GST (CGST)

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION NO. 39/2021 Central Tax New Delhi, the 21st December, 2021 S.O. 5328(E).- In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance Act, 2021 (13 of 2021), the Central Government hereby appoints the 1st day of January, 2022, as the date on which the provisions of sections 108 , 109 and 113 to 122 of the said Act shall come into force. [F. No. CBIC-20006/26/2021-GST] RAJEEV RANJAN, Under Secy.