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

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The Central Government has announced that several provisions of the Finance Act 2021 will come into effect on 1st January 2022. This includes sections 108, 109, and sections 113 through 122 of the Act. This notification, issued by the Central Board of Indirect Taxes and Customs, specifies the commencement date for these important legislative changes.

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 1^stday 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.

FAQ :

The new GST provisions will come into force on the 1st day of January, 2022.

Sections 108, 109, and sections 113 to 122 of the Finance Act 2021 will be affected.

This notification was issued by the Ministry of Finance (Department of Revenue) through the Central Board of Indirect Taxes and Customs (CBIC).

The notification appoints the date on which specific provisions of the Finance Act 2021 will become effective for GST purposes.

Notification No : 39/2021-Central Tax
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-39-central-tax-english-2021.pdf

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