Cross transfer of balance in cash ledger - Interest on ITC wrongly availed and utilized - Seeks to notify the provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022 - 09/2022 - Central GST (CGST)

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NOTIFICATION NO. 09/2022 Central Tax New Delhi, the 5th July, 2022 S.O. 3070 (E). -In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance Act, 2022 (6 of 2022) , the Central Government hereby appoints the 5th day of July, 2022, as the date on which the provisions of clause (c) of section 110 and section 111 of the said Act shall come into force. [F.No.CBIC-20001/2/2022-GST] (Rajeev Ranjan) Under Secretary