GST : Sections 108, 109 and 113 to 122 of the Finance Act 2021 shall come into force wef 01.01.2022

Last updated: 22 December 2021

 Notice Date : 21 December 2021

Ministry Of Finance
(Department Of Revenue)
(Central Board Of Indirect Taxes And Customs)
New Delhi

Notification No. 39/2021 - Central Tax

Dated: 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.

 


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